https://www.taxtmi.com/highlights?id=86121 HC dismissed petition challenging GST order validity based on unsigned Form DRC-07 summary and time-barred filing. Court held that petitioner failed to pursue available statutory appeal remedies within prescribed limitation period. Following SC precedent in Glaxo Smith Kline, HC found petition non-maintainable as entertaining it would contravene statutory scheme. Original order contained proper signature and was issued within extended limitation period until 30.04.2024. Absence of signature on DRC-07, being merely a summary document, caused no prejudice. Petitioner retains right to pursue statutory remedies if permissible under law. en-us Fri, 28 Feb 2025 08:23:15 +0530 Fri, 28 Feb 2025 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=86121 HC dismissed petition challenging GST order validity based on unsigned Form DRC-07 summary and time-barred filing. Court held that petitioner failed to pursue available statutory appeal remedies within prescribed limitation period. Following SC precedent in Glaxo Smith Kline, HC found petition non-maintainable as entertaining it would contravene statutory scheme. Original order contained proper signature and was issued within extended limitation period until 30.04.2024. Absence of signature on DRC-07, being merely a summary document, caused no prejudice. Petitioner retains right to pursue statutory remedies if permissible under law. Highlights GST Fri, 28 Feb 2025 08:23:15 +0530 https://www.taxtmi.com/highlights?id=86121