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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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English