DRC 07 FOR FY 2018-19 issued on 04.05.2024

[POOJA AGARWAL]

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

AI Summary

Date of issue vs service of tax orders: issuance, communication and signature determine effectiveness and limitation.
Whether the date of issue of a GST order is the date on the order, the date on an attached DIN, the portal upload date, or the date of service is contested; unsigned electronic orders and reliance on DIN raise validity issues. The statute uses both "issue" and "serve" across Sections 73 and 74 and Section 161 ties rectification time limits to the date of issue, while precedent indicates an order is not effective until communicated. Taxpayers can challenge orders as time barred or invalid on these grounds.