https://www.taxtmi.com/caselaws?id=800442 Limitation for GST proceedings under Section 74 is determined by the dates of the substantive show cause notice and adjudication order. Form GST DRC-01 is an electronic summary accompanying the notice, and Form GST DRC-07 is an electronic summary of the order; later dates on those forms do not replace the dates of the substantive instruments or make them time-barred. Challenges concerning fraud, suppression, input tax credit, computation, penalty and evidentiary sufficiency require factual examination and should ordinarily be pursued through the statutory appellate remedy rather than writ jurisdiction, absent denial of hearing or a patent jurisdictional defect. en-us Mon, 05 Oct 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800442 Limitation for GST proceedings under Section 74 is determined by the dates of the substantive show cause notice and adjudication order. Form GST DRC-01 is an electronic summary accompanying the notice, and Form GST DRC-07 is an electronic summary of the order; later dates on those forms do not replace the dates of the substantive instruments or make them time-barred. Challenges concerning fraud, suppression, input tax credit, computation, penalty and evidentiary sufficiency require factual examination and should ordinarily be pursued through the statutory appellate remedy rather than writ jurisdiction, absent denial of hearing or a patent jurisdictional defect. Case-Laws GST Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800442