{"id":72449,"date":"2025-08-29T08:56:29","date_gmt":"2025-08-29T03:26:29","guid":{"rendered":""},"modified":"2025-08-29T08:56:29","modified_gmt":"2025-08-29T03:26:29","slug":"section-74-10-requires-impugned-order-within-limitation-drc-07-post-order-summary-under-rule-142-permitted-appeal-under-section-107-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72449","title":{"rendered":"Section 74(10) requires impugned order within limitation; DRC-07 post-order summary under Rule 142 permitted; appeal under Section 107 allowed"},"content":{"rendered":"<p>Section 74(10) requires impugned order within limitation; DRC-07 post-order summary under Rule 142 permitted; appeal under Section 107 allowed<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92051\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72449","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72449"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72449\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}