Appeal against DRC-07 summary order, Goods and Services Tax - GST

[KARAN VERMA]

Sir

My E way bill got expired and I have deposit tax and penalty as per order issued by officer dated 31-08-2018.

Now, officer issue online summary order DRC-07 dated 22-08-2020 and asked me offset such liability. My question is whether I am eligible to file appeal against summary order DRC-07.

Posts / Replies

[KASTURI SETHI]

As per Rule 142(6) of CGST Rules, it is a notice for recovery. Read Rule 142 in full.

[Ganeshan Kalyani]

Sir, in my view, the tax paid at the time of interception of vehicle as per the notice of interceptor concludes the issue there itself.