NOTICE DRC01 FOR F.Y. 2018/2019 BY ENFORCEMENT DEPARTMENT DRC01 FOR PENALTY(122)(1)(iii)
This query is : Resolved
23 June 2025
THE NOTICE TIME BARRED AS ISSUED ON 22 JUNE ACTION OF DEPARTMENT AS TIME LILIT OVER.
12 August 2025
Key Points on Time Bar for Penalty Notices under GST:
As per Section 73/74 of CGST Act, the time limit to issue a show cause notice or penalty notice is generally 3 years from the due date of filing the relevant return.
Since FY 2018-19 ended on 31 March 2019, the limitation period for issuing penalty notices for that year would typically expire by 31 March 2022 (3 years from filing due date), unless extended by law or special circumstances.
Your options:
File a reply citing limitation:
Reply to the DRC-01 notice stating that the notice is time-barred as per limitation period prescribed under GST laws.
Quote relevant provisions (Section 73(6), Section 74(7) etc.) about limitation.
Attach supporting documents:
Proof of date of filing return, or date when the time bar should expire.
Follow up if department insists:
If the department proceeds despite limitation, you may consider legal remedy like filing an appeal or writ citing limitation.
Consult GST legal expert if needed.
As per Section 73/74 of CGST Act, the time limit to issue a show cause notice or penalty notice is generally 3 years from the due date of filing the relevant return.
Since FY 2018-19 ended on 31 March 2019, the limitation period for issuing penalty notices for that year would typically expire by 31 March 2022 (3 years from filing due date), unless extended by law or special circumstances.
Your options:
File a reply citing limitation:
Reply to the DRC-01 notice stating that the notice is time-barred as per limitation period prescribed under GST laws.
Quote relevant provisions (Section 73(6), Section 74(7) etc.) about limitation.
Attach supporting documents:
Proof of date of filing return, or date when the time bar should expire.
Follow up if department insists:
If the department proceeds despite limitation, you may consider legal remedy like filing an appeal or writ citing limitation.
Consult GST legal expert if needed.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Off Market debit and credit transaction
- Reporting Income under Section 44ADA
- ITR 2 Short Term gain & Long term gain
- Itr 1 processing
- Showing Gift from relative in ITR for this year
- Share accounting-->fifo - capital gain - period as per fifo?
- ITR returnFY25-26
- ITR 1: Details for showing Exempt Income
- ITR selection for salaries and capital gain less than L
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- ITR validation error - Balance sheet is not filled
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
