Proper officer issue DRC 13 to bank officials marking lien in CC account of client for non filing of monthly 3B.
Please guide when drc 13 can be issued and procedure and opportunity of being heard through SCN.
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DRC 13
Replies (1)
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Form GST DRC-13 is a garnishee notice issued to third parties (like banks) to recover unpaid tax dues under Section 79.
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Procedural Right: It cannot be issued directly for simple non-filing without first issuing a Show Cause Notice (SCN), passing an assessment order, and allowing the statutory 3-month period for the taxpayer to pay or appeal. Direct attachment without this process violates natural justice and can be legally challenged.
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