DRC 1 A not issued

607 views 3 replies
User Avatar

182 Points Joined August 2022
The GST officer has issued DRC 01.Order has been issued in DRC 07 after DRC 01.But not issued DRC 01 A.Is it correct?
0 Reply Share Follow
On 26 February 2025 at 20:24 Report
Replies (3)
User Avatar

Master in Accounts & high court Advocate
9505 Points Joined December 2011

The GST officer's actions seem to be inconsistent with the standard procedure. Standard Procedure Typically, after issuing a DRC-01 (Demand and Recovery Notice), the officer should issue a DRC-01A (Summary of Show Cause Notice) before proceeding with further actions. Issuance of DRC-07 The issuance of DRC-07 (Order of Payment) without issuing DRC-01A appears to be a deviation from the standard procedure. Possible Next Steps To address this inconsistency, you may consider: 1. _Seek clarification_: Request the GST officer to clarify the reason for not issuing DRC-01A. 2. _File a representation_: Submit a representation to the officer, highlighting the procedural inconsistency and requesting rectification. 3. _Appeal_: If the issue persists, consider filing an appeal with the higher authorities. Relevant Provisions Refer to the GST Act and Rules, specifically: - Section 73 of the CGST Act, 2017 (Demand and Recovery) - Rule 142 of the CGST Rules, 2017 (Procedure for recovery of dues)

Reply
On 26 February 2025 at 21:17
User Avatar

182 Points Joined August 2022
Thank you Sir.
Reply
On 27 February 2025 at 08:58
User Avatar

pro badge

2 Points Joined January 2021

Thanks sir for clarification 

Reply
On 27 February 2025 at 10:40


CCI Pro

Leave a Reply

Post Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Threads

More recent discussions | Post

Related Threads
Loading