https://www.taxtmi.com/caselaws?id=789865 A Managing Director without GST registration was permitted to obtain a temporary identification number under Rule 16A and pursue the statutory appeal, with the limitation period to run from issuance of a fresh DRC-07. Where a composite demand fastened liability on both the company and its Managing Director, separate DRC-07 forms were required so each could challenge the demand independently. The court directed issuance of the revised forms within the stipulated time, while leaving the merits of the adjudication open. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789865 A Managing Director without GST registration was permitted to obtain a temporary identification number under Rule 16A and pursue the statutory appeal, with the limitation period to run from issuance of a fresh DRC-07. Where a composite demand fastened liability on both the company and its Managing Director, separate DRC-07 forms were required so each could challenge the demand independently. The court directed issuance of the revised forms within the stipulated time, while leaving the merits of the adjudication open. Case-Laws GST Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789865