Dear Experts
The last date to pass the Orders u/s 73 for GST demands for FY 2018-19 was 30.04.2024. In my case the DRC 07 is dated 04.05.2024; however the attached O-i-O is dated 26.04.2024. It is served by email on 05.05.2024 and uploaded on portal after 04.05.20.24.
What should be the date of 'issue of order' 26.04.2024 or 04.05.2024 ?
In earlier tax regimes, the relevant date were determined on the basis of service of notice/order; however as per section 75(10) of CGST Act uses the word 'issued'.
Please Advise
Debate Over GST Order Date: Signed vs. Uploaded for Tax Demands; Legal Interpretations and Challenges Explored A discussion on the Goods and Services Tax (GST) forum revolves around the interpretation of the 'issue of order' date for tax demands. A user queries whether the order date should be considered as the date it was signed or when it was uploaded and served. Responses highlight the distinction between 'issue' and 'serve' as per the CGST Act, with references to past court rulings. Some experts argue that an unsigned order can be challenged, while others suggest that the date of portal upload should be considered the issue date. The conversation emphasizes the importance of legal interpretation and potential challenges in court regarding time-barred orders. (AI Summary)
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