https://www.taxtmi.com/caselaws?id=787538 The text addresses whether an adjudication in Form GST DRC-07 was invalid for failing to consider a detailed Form GST DRC-06 reply and for relying on a Form GST DRC-01 summary; it records that the authority did consider the detailed reply and that the demand stemmed from an intimation attached to the proceedings, distinguishing prior authority as inapplicable and treating the adjudication as meritorious. The outcome preserved the impugned order, dismissed the petition, and granted liberty to the petitioner to prefer an appeal which the Appellate Authority must entertain and decide on merits notwithstanding limitation. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787538 The text addresses whether an adjudication in Form GST DRC-07 was invalid for failing to consider a detailed Form GST DRC-06 reply and for relying on a Form GST DRC-01 summary; it records that the authority did consider the detailed reply and that the demand stemmed from an intimation attached to the proceedings, distinguishing prior authority as inapplicable and treating the adjudication as meritorious. The outcome preserved the impugned order, dismissed the petition, and granted liberty to the petitioner to prefer an appeal which the Appellate Authority must entertain and decide on merits notwithstanding limitation. Case-Laws GST Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787538