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Notice u/s 73 and DRC 01 validity.

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CA NAMRATA KAYARWAR

186 Points Posted on 08 November 2023

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)

Quick Summary

This discussion addresses the validity of DRC-01 notices when issued before the compliance deadline for ASMT-10. Participants are seeking guidance on whether such DRC-01 notices are valid and how to proceed if they haven't complied with the initial ASMT-10. The consensus suggests that DRC-01 issued before the ASMT-10 due date may be invalid, and taxpayers can challenge this validity while responding to the notice.

arjun nemane

22 Points Posted on 08 November 2023

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

11027 Points Posted on 09 November 2023

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.