https://www.taxtmi.com/forum/issue?id=119191 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. en-us Fri, 05 Jul 2024 13:31:27 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119191 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. Discussion-Forum GST Fri, 05 Jul 2024 13:31:27 +0530 https://www.taxtmi.com/forum/issue?id=119191