Delay in uploading DRC-07 does not render GST order time-barred; service by email is valid and consolidated SCNs for multiple years permitted in fraudulent ITC cases


Last updated: 19 September 2025

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in Rishi Enterprises v. Additional Commissioner Central Tax Delhi North &Anr [W.P.(C) 4374/2025, order dated August 20, 2025] held that delay in uploading DRC-07 summary order does not invalidate GST adjudication proceedings, service of order via email is valid, and consolidated SCN spanning multiple years is permissible in cases involving fraudulent ITC availment.

Citation :
W.P.(C) 4374/2025, order dated August 20, 2025

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Bimal Jain
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