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DRC 01 along with SCN not received

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deepak K Gujrati

CA-practice

1077 Points Joined February 2009

Received DRC07 along with detailed Order. In the Order DRC01 stated to have been sent through Email/Speed Post. Assessee didi not receive any. It is stated to have been available on GST Portal also. But it was not available on GST Portal also. The department has put the same on portal at the time of Issue of DRC 07.

Now the query is will it make DRC07 void. Should it be challanged in Appeal.

Replies (1)

Rama chary Rachakonda

Master in Accounts & high court Advocate

8794 Points Joined December 2011

: DRC-01 and DRC-07 Notices -

*DRC-01 Notice*: This notice is typically issued to inform the assessee about a tax demand or proposal for an adjustment. -

*DRC-07 Notice*: This notice is issued when the demand proposed in DRC-01 is confirmed. Issue with Service of Notice -

*Non-Receipt of DRC-01*: If the assessee didn't receive the DRC-01 notice, it might impact the validity of subsequent proceedings. -

*Availability on GST Portal*: If the notice wasn't available on the GST portal as claimed, it further complicates the situation. Validity of DRC-07 -

*Procedural Irregularity*: The non-service or late service of DRC-01 might be considered a procedural irregularity, potentially affecting the validity of DRC-07. -

*Natural Justice*: The principle of natural justice requires that the assessee be given a fair opportunity to respond to the allegations or demands. Challenging DRC-07 in Appeal -

*Grounds for Appeal*: The assessee can challenge DRC-07 in appeal, citing the non-service or late service of DRC-01, and the potential violation of natural justice principles.

- *Appellate Authority*: The assessee can file an appeal with the appellate authority, providing detailed grounds and supporting documentation. Recommendations -

*Consult a Tax Professional*: Engage a tax professional to help prepare and file the appeal, ensuring that all relevant grounds and documentation are included. -

*Gather Evidence*: Collect evidence to support the claim of non-receipt of DRC-01 and its non-availability on the GST portal. By challenging DRC-07 in appeal, the assessee can seek relief and ensure that their rights are protected.

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