GST recovery notice invalid where DRC-07 omitted interest and penalty from the summary order before garnishee action

GST recovery notice invalid where DRC-07 omitted interest and penalty from the summary order before garnishee action https://www.taxtmi.com/highlights?id=101007 Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter. en-us Mon, 22 Jun 2026 08:39:17 +0530 Mon, 22 Jun 2026 08:39:20 +0530 TaxTMI RSS Generator GST recovery notice invalid where DRC-07 omitted interest and penalty from the summary order before garnishee action https://www.taxtmi.com/highlights?id=101007 Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter. Highlights GST Mon, 22 Jun 2026 08:39:17 +0530 https://www.taxtmi.com/highlights?id=101007