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Order in Original received on email but No DRC 07 issued, Goods and Services Tax - GST

Issue Id: - 118651
Dated: 17-7-2023
By:- POOJA AGARWAL

Order in Original received on email but No DRC 07 issued


  • Contents

Dear Sir,

We have received the Order in Original (GST matter) vide email as well as Speed Post; However No DRC 07 has been issued even after three months. Should we file appeal manually against the order, or wait for department to upload DRC 07 ?

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Showing Replies 1 to 6 of 6 Records

Page: 1


1 Dated: 17-7-2023
By:- Charu Tyagi

You can appeal before appellate authority in form APL-01, and mention you are aggrieved by the order and also the authority has issued impugned order.

Please consider, this as ex-facie view of mine not final advise on the issue.


2 Dated: 17-7-2023
By:- KASTURI SETHI

You should not waste your time and file an appeal against Order-in-Original.


3 Dated: 17-7-2023
By:- Padmanathan Kollengode

Though it is always better to file appeal within 3 months manually against the Order in original, you may also refer to the decision of Kerala High Court in K.P. Shaneez Vs. The Joint Commissioner (Appeals) I, Additional Charge of Joint Commissioner (Appeals) II, State Goods and Service Tax Department, Kozhikode - 2022 (7) TMI 701 - KERALA HIGH COURT in WP (C) No. 16388 of 2022, wherein Court held that time limit for filing appeal starts only from the date DRC-07 is uploaded in the portal.

This decision might come in your favour only where you have already missed 3 month's timelimit and under all circumstances, it is advisable to file a manual appeal.


4 Dated: 19-7-2023
By:- giri gattupalli

respected sir,

after reading padmanabhan sir reply i am submitting my issue.

one of my dealer (dealer from vat regime) got notice and followed by GSTR-7. for the contract receipts from govt (works done in GST period). but due to non migration my clients GSTN got cancelled. department served FORM GSTR-07 by official mail of my dealer and hard copy also served on my dealer. but department could not upload the form GSTR-7 ( even on dealers request ) due to technical issues, as on to day. in this scenario non uploading of form GSTR-7 does make any difference in validity of GSTR-7 . ?. please discuss

thanking you


5 Dated: 19-7-2023
By:- KASTURI SETHI

6 Dated: 19-7-2023
By:- Padmanathan Kollengode

Giri Sir,

Assuming you are taking about DRC-07 in your query, need more facts-

when was registration cancelled?

Under which provison the order was issues?

when was the order issued?

Without full facts, it would be different to reach a meaningful conclusion


Page: 1

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