https://www.taxtmi.com/caselaws?id=787242 Appellate authority's dismissal as time-barred was unsustainable because it failed to consider the appellant's contention that the summary demand (Form DRC 07) was uploaded only on 26.11.2022; the court applied the principle that mandatory upload/declaration under the applicable procedure affects knowledge of the order and hence the commencement of limitation. Because the appeal memo expressly raised non availability of Form DRC 07 and the authority did not apply its mind, the High Court set aside the appellate order and remitted the matter for fresh consideration of the delay condonation application in accordance with law within two months. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787242 Appellate authority's dismissal as time-barred was unsustainable because it failed to consider the appellant's contention that the summary demand (Form DRC 07) was uploaded only on 26.11.2022; the court applied the principle that mandatory upload/declaration under the applicable procedure affects knowledge of the order and hence the commencement of limitation. Because the appeal memo expressly raised non availability of Form DRC 07 and the authority did not apply its mind, the High Court set aside the appellate order and remitted the matter for fresh consideration of the delay condonation application in accordance with law within two months. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787242