https://www.taxtmi.com/caselaws?id=787174 Non-uploading or delayed uploading of the summary in FORM GST DRC-07 is treated as failure to comply with the electronic notice requirement under Rules 142(5)-(6), and such uploading is a precondition to initiating recovery that could infringe the taxpayer's right to appeal and procedural fairness; consequence: recovery proceedings under the speaking Order-in-Original dated 09.04.2024 are to be kept in abeyance until the summary is uploaded, after which the respondent may proceed in accordance with law and the petitioner may challenge the order before the appellate authority. en-us Wed, 04 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787174 Non-uploading or delayed uploading of the summary in FORM GST DRC-07 is treated as failure to comply with the electronic notice requirement under Rules 142(5)-(6), and such uploading is a precondition to initiating recovery that could infringe the taxpayer's right to appeal and procedural fairness; consequence: recovery proceedings under the speaking Order-in-Original dated 09.04.2024 are to be kept in abeyance until the summary is uploaded, after which the respondent may proceed in accordance with law and the petitioner may challenge the order before the appellate authority. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787174