Topic
Rule 142 CGST Rules
2 articles
Indirect Tax & GST
The Date on the Notice, Not the Date on the Form: Delhi High Court on Limitation Under Section 74(2) and 74(10) and Forms GST DRC-01 and DRC-07
Two writ petitions argued that a show cause notice and an order were time-barred because the electronic summary forms carried later dates. The Delhi High Court rejects the argument on the statute and Rule 142, and sends the fraud and ITC grounds to the appellate authority under Section 107.
13 min readIndirect Tax & GST
No Visible Signature, No Nullity: Telangana High Court Full Bench Holds Portal-Authenticated GST Show Cause Notices and Orders Valid
Ruling on a reference that resolved conflicting Division Bench decisions, the Full Bench holds that DRC-01 and DRC-07 notices and orders authenticated through the officer's digital signature certificate and uploaded on the GST portal are valid, are served on upload, and set limitation running from that date.
14 min read