https://www.taxtmi.com/highlights?id=97476 Uploading the summary of a final order in FORM GST DRC-07 is a mandatory procedural requirement that functions as the notice of demand and preserves the taxpayer's statutory right to appeal; accordingly the court directed issuance/upload of DRC-07 to enable filing of an appeal despite the petitioner's delay. The decision relied on the statutory scheme and prior higher-court reasoning to treat the DRC-07 upload as essential for exercising appellate remedies. The court also recorded that, as a matter of substantive effect, a taxpayer is precluded from challenging a penalty once the penalty amount has been proved or paid under the relevant GST provisions. en-us Sat, 07 Mar 2026 08:39:18 +0530 Sat, 07 Mar 2026 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97476 Uploading the summary of a final order in FORM GST DRC-07 is a mandatory procedural requirement that functions as the notice of demand and preserves the taxpayer's statutory right to appeal; accordingly the court directed issuance/upload of DRC-07 to enable filing of an appeal despite the petitioner's delay. The decision relied on the statutory scheme and prior higher-court reasoning to treat the DRC-07 upload as essential for exercising appellate remedies. The court also recorded that, as a matter of substantive effect, a taxpayer is precluded from challenging a penalty once the penalty amount has been proved or paid under the relevant GST provisions. Highlights GST Sat, 07 Mar 2026 08:39:18 +0530 https://www.taxtmi.com/highlights?id=97476