https://www.taxtmi.com/highlights?id=98941 A single adjudication order creating tax and penalty liability cannot be split through separate DRC-07 notices so as to force multiple appeals or an additional pre-deposit toward penalty. The statutory appeal mechanism is satisfied by one appeal against the composite order on deposit of 10% of the disputed tax demand, without any further deposit at that stage for the penalty component. The Court permitted withdrawal of the two notices and issuance of a fresh composite DRC-07, and clarified that limitation for appeal would run from service of the fresh notice, with no further recovery pending compliance. en-us Sat, 18 Apr 2026 09:08:43 +0530 Sat, 18 Apr 2026 09:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98941 A single adjudication order creating tax and penalty liability cannot be split through separate DRC-07 notices so as to force multiple appeals or an additional pre-deposit toward penalty. The statutory appeal mechanism is satisfied by one appeal against the composite order on deposit of 10% of the disputed tax demand, without any further deposit at that stage for the penalty component. The Court permitted withdrawal of the two notices and issuance of a fresh composite DRC-07, and clarified that limitation for appeal would run from service of the fresh notice, with no further recovery pending compliance. Highlights GST Sat, 18 Apr 2026 09:08:43 +0530 https://www.taxtmi.com/highlights?id=98941