https://www.taxtmi.com/highlights?id=97263 Rule 142(5)-(6) obligation requires electronic uploading of a summary of assessment orders in Form GST DRC-07, and such uploading is treated as the statutory Notice for recovery; therefore the summary serves to inform the demand and preserves the taxpayer's right to appeal. Compliance with this prescribed electronic summary is mandatory for prosecuting recovery and for enabling a statutory appeal. Pending the mandated upload of the Form GST DRC-07 summary, recovery proceedings are to remain in abeyance; on upload the tax authority may resume recovery in accordance with law. en-us Fri, 27 Feb 2026 13:28:11 +0530 Fri, 27 Feb 2026 13:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97263 Rule 142(5)-(6) obligation requires electronic uploading of a summary of assessment orders in Form GST DRC-07, and such uploading is treated as the statutory Notice for recovery; therefore the summary serves to inform the demand and preserves the taxpayer's right to appeal. Compliance with this prescribed electronic summary is mandatory for prosecuting recovery and for enabling a statutory appeal. Pending the mandated upload of the Form GST DRC-07 summary, recovery proceedings are to remain in abeyance; on upload the tax authority may resume recovery in accordance with law. Highlights GST Fri, 27 Feb 2026 13:28:11 +0530 https://www.taxtmi.com/highlights?id=97263