Mere Delay in Uploading Demand Order on GST Portal Doesn't Make Action Time-Barred If Service Through Email Is Proved: Delhi High Court
The Delhi High Court recently delivered a significant observation regarding the time limit for passing demand orders under the Goods and Services Tax (GST) regime, specifically concerning the delay in uploading Form DRC-07 on the official GST portal. The Court emphasized that a gap between the passing of a demand order by the GST Department and its uploading on the portal does not automatically make the demand order barred by…
