Order date:  13 Aug 2025 
Parties: Suresh Kumar v. Commissioner CGST Delhi North

Facts -

• The petitioner challenged two GST orders: one dated 16.01.2025 (consolidated SCN for multiple years) and another dated 01.02.2025 (allegedly barred by limitation as DRC-07 was uploaded only on 18.02.2025). 
• The Department argued that the order was already emailed on 04.02.2025 to the petitioner’s CA.

Issue -

• Whether the impugned order dated 01.02.2025 was barred by limitation, considering its communication via email before the DRC-07 upload.

Order -

• The division bench of the Hon’ble High court noted that consolidated notices across years are valid in view of Ambika Traders (Delhi HC, 2025).
• Prima facie, email communication on 04.02.2025 constitutes valid service under Section 169 CGST Act.
• Delay in uploading DRC-07 does not make the order time-barred, particularly given large-scale proceedings (650 noticees, ITC fraud of ₹173 crores).
• The petitioner is permitted to raise limitation and other grounds before the appellate authority under Section 107; writ disposed with liberty to appeal by 30.09.2025.