Section 74(10) requires impugned order within limitation; DRC-07 post-order summary under Rule 142 permitted; appeal under Section 107 allowed

Section 74(10) requires impugned order within limitation; DRC-07 post-order summary under Rule 142 permitted; appeal under Section 107 allowedCase-LawsGSTThe HC dismissed the writ petition, holding that Section 74(10) requires the impugned order to be iss

Section 74(10) requires impugned order within limitation; DRC-07 post-order summary under Rule 142 permitted; appeal under Section 107 allowed
Case-Laws
GST
The HC dismissed the writ petition, holding that Section 74(10) requires the impugned order to be issued within the limitation period but not the subsequent DRC-07, which is a post-order electronic summary under Rule 142; deemed service under Section 169 (including electronic communication) suffices for issuance. The court recognise

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