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    <title>Appeal against DRC-07 summary order</title>
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    <description>Whether DRC-07 issued to recover liabilities from an expired e way bill is challengeable is posed against the procedural effect that DRC-07 operates as a recovery notice under the GST recovery framework, initiating recovery action. An alternative contention in the discussion is that tax paid at vehicle interception pursuant to an interceptor notice may extinguish the underlying liability and so bear on the propriety of subsequent summary recovery proceedings.</description>
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      <description>Whether DRC-07 issued to recover liabilities from an expired e way bill is challengeable is posed against the procedural effect that DRC-07 operates as a recovery notice under the GST recovery framework, initiating recovery action. An alternative contention in the discussion is that tax paid at vehicle interception pursuant to an interceptor notice may extinguish the underlying liability and so bear on the propriety of subsequent summary recovery proceedings.</description>
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