https://www.taxtmi.com/forum/issue?id=119798 Uploading a summary of a demand order need not be done by the officer who passed the original order; a subordinate may upload it if directed by a higher authority. A superintendent cannot independently issue or upload a summary where prescribed monetary thresholds are exceeded; compliance with those limits is required. Procedural irregularity in uploading the summary, without other defect, does not automatically vitiate a validly passed demand order, and higher authorities may direct lower officers to act but lower officers cannot assume higher authority powers on their own. en-us Fri, 28 Mar 2025 18:45:26 +0530 Wed, 02 Apr 2025 16:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119798 Uploading a summary of a demand order need not be done by the officer who passed the original order; a subordinate may upload it if directed by a higher authority. A superintendent cannot independently issue or upload a summary where prescribed monetary thresholds are exceeded; compliance with those limits is required. Procedural irregularity in uploading the summary, without other defect, does not automatically vitiate a validly passed demand order, and higher authorities may direct lower officers to act but lower officers cannot assume higher authority powers on their own. Discussion-Forum GST Fri, 28 Mar 2025 18:45:26 +0530 https://www.taxtmi.com/forum/issue?id=119798