DRC 1 A not issued

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)

Thanks sir for clarification 

Under Rule 142(1A), the department is supposed to issue DRC-1A first so you get a chance to pay or clarify before the formal demand notice. If they jumped straight to DRC-01, you can flag the procedural gap in your DRC-06 reply while still addressing the substance of the demand. Do not miss the 30-day window to respond or pay, even if you plan to contest the process, because interest and penalty continue to accrue regardless.