GST
DRC-01A without DIN or officer signature
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Facts
Intimations uploaded on the GST portal carry a reference number and are treated as issued by the officer. Physical or email communications in CBIC matters are expected to carry a DIN.
Provisions and law
- Rule 142(1A), CGST Rules 2017Before a show cause notice, the officer may communicate the tax, interest and penalty ascertained in Part A of DRC-01A; the person may pay or give submissions in Part B.
- Sec 160, CGST Act 2017Proceedings are not invalid merely because of a mistake, defect or omission if they conform to the purpose of the Act.
Analysis
Check that the intimation is visible in your portal case. If it is only a paper or email without DIN, write asking for confirmation and a portal copy. Courts have taken different views on unsigned orders, so do not skip the reply on this ground alone. Raise it as a preliminary point and reply on merits.
Conclusion
- Check the portal for the same intimation.
- Ask the officer to confirm and upload it if missing.
- Raise the DIN or signature point in your reply.
- Reply on merits within the date.
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Pre-show-cause intimation
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