Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order

Last updated: 21 April 2026

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The Allahabad High Court has ruled that the time limit for filing a GST appeal begins from the date Form GST DRC-07 is uploaded to the portal, not from the date of the original order. This decision was made after a petitioner argued their appeal was rejected as time-barred despite the crucial DRC-07 form being uploaded significantly later. The court found the appellate authority failed to consider this crucial point, leading to the setting aside of the rejection order.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of M/s Tenet Networks Private Ltd v. GST Council and Others [Writ Tax No. 361 of 2024, order dated February 25, 2026] held that where the appellate authority rejected the appeal on the ground of limitation without considering the petitioner's specific contention that Form GST DRC-07 was uploaded later, the order suffers from non-application of mind and is liable to be set aside.

Citation :
Writ Tax No. 361 of 2024, order dated February 25, 2026

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Attached File : 671907_5967_tenet_networks_private_ltd.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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