https://www.taxtmi.com/article/detailed?id=16286 Limitation for appeal under section 107 of the CGST Act was examined in the context of a penalty order under section 129 and the later upload of Form GST DRC-07. The key point is that the appellant's plea that delay arose because the mandatory DRC-07 summary was uploaded later had to be considered by the appellate authority. The discussion notes that DRC-07 under rule 142(5) is a mandatory procedural component and may be relevant to delay condonation, though the statutory limitation under section 107 remains unchanged. en-us Mon, 27 Apr 2026 09:27:08 +0530 Mon, 27 Apr 2026 09:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16286 Limitation for appeal under section 107 of the CGST Act was examined in the context of a penalty order under section 129 and the later upload of Form GST DRC-07. The key point is that the appellant's plea that delay arose because the mandatory DRC-07 summary was uploaded later had to be considered by the appellate authority. The discussion notes that DRC-07 under rule 142(5) is a mandatory procedural component and may be relevant to delay condonation, though the statutory limitation under section 107 remains unchanged. Articles Goods and Services Tax - GST Mon, 27 Apr 2026 09:27:08 +0530 https://www.taxtmi.com/article/detailed?id=16286