GST DRC-07: Summary of the Adjudication Order
Full analysis: we compute your tax + interest + penalty exposure, the limitation / time-bar position, and whether the issuing officer had the monetary authority to raise this demand — every figure deterministic and source-cited.
What this notice means
DRC-07 is the summary of the order confirming a demand under section 73(9)/74(9). It crystallises the tax, interest and penalty — the appeal clock starts from its service.
How to respond
- Check the confirmed figures against the SCN and your DRC-06 reply.
- Decide on appeal: APL-01 to the Appellate Authority within 3 months.
- Arrange the 10% pre-deposit of the disputed tax to admit the appeal.
Common defences
- Order travelling beyond the SCN's grounds is a violation of natural justice.
- Re-test the time-bar and authority positions — a defective order is appealable.
- Quantum errors: interest/penalty mis-computation are correctable in appeal.
Forms & sections
- APL-01 (appeal)
- §73(9) / §74(9)
- 10% pre-deposit