(iii) Rule 164 prescribes time limits for issuance of notice in Form GST SPL-03 and for issuance of an order of rejection in Form GST SPL-07. These sub-rules apply to orders issued in Form GST SPL-05 and Form GST SPL-06. Petitioner Respondent / 1st Respondent Date of Application (Form GST SPL 02) Date of SCN (Form GST SPL 03) Reply (Form GST SPL 04) Date of Rejection (Form GST SPL 07) (Impugned Order) Reason for Rejection stated in Form GST SPL 07 11409 of 2026 M/s. Petitioner Respondent/1st Respondent Date of Application (Form GST SPL 02) Date of SCN (Form GST SPL 03) Reply (Form GST SPL 04) Form GST SPL 05 Void Order (Impugned order) Reason for rejection stated in Void Order 44253 of 2026 Tvl. 9766 of 2026, 21378 of 2026, 16441 of 2026, 22085 of 2026, 22087 of 2026 and 22688 of 2026 are dismissed.