2026-VIL-1144-DEL
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SGST High Court Cases

GST - Limitation under Section 74(2) of the CGST Act, 2017 - Date of Form GST DRC-01 versus date of substantive show cause notice - Petitioner contended that the proceedings were initiated only on the date appearing on Form GST DRC-01, which was later than the last date for issuance of notice under Section 74(2), while the substantive show cause notices under Section 74(1) bore earlier dates within the period - Whether the date appearing on Form GST DRC-01 renders the substantive SCN barred by limitation under Section 74(2) - HELD - Section 74(2) requires the proper officer to issue the notice under Section 74(1) at least six months prior to the time limit specified in Section 74(10) for issuance of the order - The statutory requirement under Section 74(2) is with respect to issuance of the notice under Section 74(1). The electronic summary in Form GST DRC-01 is consequential to the substantive SCN and cannot be treated as substituting the substantive SCN itself - The fact that the Petitioner received the substantive notice together with, or came to know of it through, the subsequently generated Form GST DRC-01 does not alter the date borne by the substantive notice. The submission by the petitioner that the limitation under Section 74(2) is necessarily to be computed with reference to the date appearing on Form GST DRC-01 cannot be accepted – Further, the mere fact that DRC-07 is uploaded or bears a date subsequent to the expiry of the period prescribed under Section 74(10) would not, by itself, render the substantive adjudication order time-barred - The challenge based solely upon the dates appearing on Forms GST DRC-01 and DRC-07 cannot be sustained - The Writ Petitions are disposed of
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