{"id":74466,"date":"2025-11-27T08:36:27","date_gmt":"2025-11-27T03:06:27","guid":{"rendered":""},"modified":"2025-11-27T08:36:27","modified_gmt":"2025-11-27T03:06:27","slug":"single-appeal-allowed-under-section-107-cgst-act-against-consolidated-drc-07-demand-order-spanning-multiple-financial-years","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74466","title":{"rendered":"Single appeal allowed under Section 107 CGST Act against consolidated DRC-07 demand order spanning multiple financial years"},"content":{"rendered":"<p>Single appeal allowed under Section 107 CGST Act against consolidated DRC-07 demand order spanning multiple financial years<br \/>Case-Laws<br \/>GST<br \/>HC adjudicated a writ petition challenging a consolidated SCN (DRC-07) and resultant common order dated 3 February 2025 covering multiple financial years under CGST. HC held that, notwithstanding the multi-year demand, a single, common order permits the assessee (Petitioner) to file one consolidated statutory appeal under Section 107 CGST Act before t<\/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=94573\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Single appeal allowed under Section 107 CGST Act against consolidated DRC-07 demand order spanning multiple financial yearsCase-LawsGSTHC adjudicated a writ petition challenging a consolidated SCN (DRC-07) and resultant common order dated 3 February 2025 <\/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-74466","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74466","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=74466"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74466\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}