Tag Archives: Additional Commissioner

Remand Warranted When DRC-07 Misclassifies Interest as Tax and Hinders GSTAT Pre-Deposit Relief

By | July 22, 2026
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Remand Warranted When DRC-07 Misclassifies Interest as Tax and Hinders GSTAT Pre-Deposit Relief Issue Whether an Order-in-Appeal must be set aside and remanded when an error in Form GST DRC-07 misclassifies interest as tax, thereby creating an unwarranted pre-deposit barrier under Section 112(8) for appealing to the GSTAT. Facts Audit & Proposal: During an audit… Read More »

Consolidated Section 74 GST Demands Covering Multiple Years Served via Email are Valid

By | June 23, 2026
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Consolidated Section 74 GST Demands Covering Multiple Years Served via Email are Valid Issue Whether a single Show Cause Notice (SCN) and final assessment order under Section 74 can cover multiple financial years for fraudulent Input Tax Credit (ITC) utilization. Whether an order communicated via email satisfies the limitation period under Section 74(10), even if… Read More »