Delhi High Court: A Late DRC-01 or DRC-07 Date Can't Make a Timely GST Notice or Order Time-Barred
Delhi HC holds that a later date on electronic summary Forms GST DRC-01 or DRC-07 cannot, by itself, make an otherwise timely show cause notice or adjudication order time-barred under Section 74(2)/(10) of the CGST Act — Aparna Collection v. Union of India [2026:DHC:8603-DB]. Cross-verified across two independent secondary sources; the Court's own judgment text was not directly retrieved this cycle.