DRC 01 along with SCN not received

Let's analyze

: 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.