https://www.taxtmi.com/article/detailed?id=16909 A composite Order-in-Original and Form GST DRC-07 imposing liability on a company and its unregistered Managing Director may prevent the individual from pursuing a separate GST appeal. Rule 16A of the CGST Rules, 2017 permits temporary identification for a person who is not liable to registration but must make payment under the Act. The procedural framework discussed requires separate DRC-07 documents for the company and Managing Director and links appellate limitation to issuance of the fresh documents. The underlying tax and penalty merits are not addressed. en-us Mon, 13 Jul 2026 09:20:15 +0530 Mon, 13 Jul 2026 14:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16909 A composite Order-in-Original and Form GST DRC-07 imposing liability on a company and its unregistered Managing Director may prevent the individual from pursuing a separate GST appeal. Rule 16A of the CGST Rules, 2017 permits temporary identification for a person who is not liable to registration but must make payment under the Act. The procedural framework discussed requires separate DRC-07 documents for the company and Managing Director and links appellate limitation to issuance of the fresh documents. The underlying tax and penalty merits are not addressed. Articles Goods and Services Tax - GST Mon, 13 Jul 2026 09:20:15 +0530 https://www.taxtmi.com/article/detailed?id=16909