Time limit for appeal after drc07

you can file first appeal before appellate authority within 60 days of the date of receipt of order.

3 Months Time was given in Order sir.. But after 30 days DRC07 was sent to us.. when to apply sir

DRC 07 is the form for issuing adjudication order. Appeal can be filed within three months of issue of order.

Sir can we finally appeal within jan ending sir..
order passed date 03.11.2023
order due date for appeal 03.02.2023
drc07 received sate 30.11.2023

sir


pls help me sir

Calculate 3 months from the date of receipt of the order. As you wrote, due date for appeal is 3rd Feb 2024, you can surely file appeal by January end.

Thanq sir

You have received a DRC-07 for liability in order. According to the web search results, a DRC-07 is a document used for the recovery of GST dues from taxpayers. It is issued by the tax authorities when there are outstanding tax liabilities. This form outlines the details of the demand and provides the taxpayer with an opportunity to respond or appeal against the demand1.

The time for appeal depends on the type of order and the level of court. For civil cases, the first appeal must be filed within 30 days of the original court’s decision, and the second appeal within 60 days of the first appeal decision2. For criminal cases, the limitation period varies depending on the nature and severity of the case, ranging from 7 days to 60 days2. For appeals to the Supreme Court, the limitation period is 90 days from the date of the judgment or decree passed by the High Court, if the High Court grants a certificate for such appeal. If the High Court refuses to grant such a certificate, then the limitation period is 60 days3.

The time limit for filing a GST appeal after a DRC-07 (demand order) depends on which appellate authority you are approaching.

1. FIRST APPEAL (to Appellate Authority under Section 107):
- Time limit: 3 months from the date of communication of the DRC-07 order
- Late appeal: Can be admitted up to 1 month beyond 3 months if you can show sufficient cause for delay
- Pre-deposit requirement: 10% of the disputed tax amount (in addition to admitted tax and interest)

2. SECOND APPEAL (to Appellate Authority of Advance Ruling or State Appellate Authority):
- Same 3-month window with 1-month extension for sufficient cause

3. APPEAL TO GSTAT (GST Appellate Tribunal):
- For orders communicated before April 1, 2026: GSTAT appeal could be filed up to June 30, 2026 (special extension under notification)
- For orders communicated on or after April 1, 2026: 3 months from the date of communication
- Pre-deposit for GSTAT: 20% of disputed tax (over and above first appellate pre-deposit)

Important: The limitation period typically runs from the date the DRC-07 is UPLOADED on the GST portal, not from when you physically receive or read it. Check your portal notices section for the exact upload date.

This [GST notice reply guide](https://taxgarden.in/blog/gst-notice-reply-online-portal-2026) covers the full notice-to-appeal process including DRC forms.