Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.

Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.Case-LawsGSTMandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal u…

Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.
Case-Laws
GST
Mandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal under the statutory limitation for appeals; the article emphasises that where delay is sought to be condoned on the basis of failure to upload a mandatory form, the appellate authority must expressly consider the grounds set out in the m

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