https://www.taxtmi.com/caselaws?id=777440 The HC dismissed the writ petition, holding that issuance of the order under Section 74(10) must fall within the limitation period but uploading DRC-07 is a subsequent summary and need not be electronically generated simultaneously; deemed service may be effected by modes under Section 169 (including email) and suffices for issuance. Extension under Section 74 requires proof of fraud, wilful misstatement or suppression, which the record alleges here. The petitioner was permitted to file an appeal under Section 107 with requisite pre-deposit by 30 September 2025; the Appellate Authority must decide on merits, not limitation. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777440 The HC dismissed the writ petition, holding that issuance of the order under Section 74(10) must fall within the limitation period but uploading DRC-07 is a subsequent summary and need not be electronically generated simultaneously; deemed service may be effected by modes under Section 169 (including email) and suffices for issuance. Extension under Section 74 requires proof of fraud, wilful misstatement or suppression, which the record alleges here. The petitioner was permitted to file an appeal under Section 107 with requisite pre-deposit by 30 September 2025; the Appellate Authority must decide on merits, not limitation. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777440