Notice u/s 73 and DRC 01 validity.

565 views 6 replies

CA NAMRATA KAYARWAR

316 Points Joined May 2022

ASMT 10 for FY 2017-18 issued by deptt on 21/09/2023. with the due date of 20/10/2023.
Not complied by taxpayer.
Thereafter DRC 01 issued on 06/10/2023 where due date of complianceof ASMT-10 was 20/10/2023.

please guide

1. Whether DRC 01 is valid or order passed based on such erroneous notice will be valid.

2. Should we comply to such notice irrespective the fact notice is not valid. after compliance and in case of adverse outcome appeal can be filed challenging validity of notice.

please suggest thanks in advance.

Replies (6)

arjun nemane

17 Points Joined May 2017

In DRC01 notice not responded then they will issue Order and you have to file appeal on it.
To avoid this contact your STO immediately who issue DRC01.
thanks

CS Advocate Abhishek Goyal

M Com FCS LLB M-AIMA

14043 Points Joined June 2009

From your query it is not clear whether DRC-01 bears date 06.10.2023 or it was issued on 06.10.2023 only. Assuming that it was issued on 06.10.2023 that is before the due date of compliance of ASMT-10 it is not valid since the due date for reply on the same issue vide ASMT-10 was still continuing.

So you can challenge the validity of SCN. In reply to the SCN you can submit that ASMT-10 has not been complied but DRC_01 cannot be issued earlier than due date of reply to ASMT-10.