Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Time limit for appeal after drc07

N.V. Siva Ram Prasad (Accounts & Audit Assistant) (261 Points)

01 December 2023

sir we have received an order on a case on 03.11 2023 and it has a time of 3 months for appeal..

but today we have received drc07 for liability in order.. what's the time for appeal actually sir..

pls help me in this matter sir

Reply
Follow
Share

7 Replies

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13597 Points)
Replied 02 December 2023

you can file first appeal before appellate authority within 60 days of the date of receipt of order.

Upgrade to CAclubindia Pro. Subscribe Now!

N.V. Siva Ram Prasad (Accounts & Audit Assistant) (261 Points)
Replied 02 December 2023

3 Months Time was given in Order sir.. But after 30 days DRC07 was sent to us.. when to apply sir

Jamil Ahmed (615 Points)
Replied 03 December 2023

DRC 07 is the form for issuing adjudication order. Appeal can be filed within three months of issue of order.

N.V. Siva Ram Prasad (Accounts & Audit Assistant) (261 Points)
Replied 03 December 2023

Sir can we finally appeal within jan ending sir..
order passed date 03.11.2023
order due date for appeal 03.02.2023
drc07 received sate 30.11.2023

sir

pls help me sir

Jamil Ahmed (615 Points)
Replied 03 December 2023

Calculate 3 months from the date of receipt of the order. As you wrote, due date for appeal is 3rd Feb 2024, you can surely file appeal by January end.

Upgrade to CAclubindia Pro. Subscribe Now!

N.V. Siva Ram Prasad (Accounts & Audit Assistant) (261 Points)
Replied 04 December 2023

Thanq sir

Money Money (383 Points)
Replied 04 December 2023

You have received a DRC-07 for liability in order. According to the web search results, a DRC-07 is a document used for the recovery of GST dues from taxpayers. It is issued by the tax authorities when there are outstanding tax liabilities. This form outlines the details of the demand and provides the taxpayer with an opportunity to respond or appeal against the demand1.

The time for appeal depends on the type of order and the level of court. For civil cases, the first appeal must be filed within 30 days of the original court’s decision, and the second appeal within 60 days of the first appeal decision2. For criminal cases, the limitation period varies depending on the nature and severity of the case, ranging from 7 days to 60 days2. For appeals to the Supreme Court, the limitation period is 90 days from the date of the judgment or decree passed by the High Court, if the High Court grants a certificate for such appeal. If the High Court refuses to grant such a certificate, then the limitation period is 60 days3.