Section 74(10)

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.