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

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Quick Summary

The Delhi High Court has ruled that a delay in uploading the DRC-07 summary order does not invalidate GST adjudication proceedings or make them time-barred. The court also confirmed that serving orders via email is a valid method of communication under the CGST Act. Furthermore, it was held that consolidated Show Cause Notices (SCNs) covering multiple years are permissible, particularly in cases involving fraudulent Input Tax Credit (ITC) claims.

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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