Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.

Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay. https://www.taxtmi.com/highlights?id=97301 Mandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal under the statutory limitation for appeals; the article emphasises that where delay is sought to be condoned on the basis of failure to upload a mandatory form, the appellate authority must expressly consider the grounds set out in the memo of appeal when adjudicating a condonation application. Failure to advert to those grounds vitiates the appellate decision and may require setting aside the order impugned. en-us Sat, 28 Feb 2026 14:03:42 +0530 Sat, 28 Feb 2026 14:03:42 +0530 TaxTMI RSS Generator Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay. https://www.taxtmi.com/highlights?id=97301 Mandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal under the statutory limitation for appeals; the article emphasises that where delay is sought to be condoned on the basis of failure to upload a mandatory form, the appellate authority must expressly consider the grounds set out in the memo of appeal when adjudicating a condonation application. Failure to advert to those grounds vitiates the appellate decision and may require setting aside the order impugned. Highlights GST Sat, 28 Feb 2026 14:03:42 +0530 https://www.taxtmi.com/highlights?id=97301