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.
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Notice u/s 73 and DRC 01 validity.
Replies (6)
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
To avoid this contact your STO immediately who issue DRC01.
thanks
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.
Thanks
Yes it is invalid if the notice has been issued before the due date. Submit your response accordingly to avoid adverse orders if any from department.
I have been issued DRC-01 U/s 73 for Mismatch of ITC between GSTR-3B and GSTR-2A for FY:2018-19.
However, I was never issued ASMT-10 prior to issue of DRC-01.
Is DRC-01 in my case valid?
I have been issued DRC-01 U/s 73 for a Mismatch between GSTR-1 and GSTR-3B for FY:2018-19 on 17.01.2024.
However, as a summary to SCN the officer has attached the ASMT-10 issued u/s 61 on 30.10.2019.
Is DRC-01 u/s 73 in my case valid?
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