GST
Notice without DIN or only a DRC-01 summary
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Facts
Rule 142(1) says the DRC-01 is a summary that accompanies the notice. Courts have held that a summary alone is not a valid notice. Central tax communications should carry a DIN under CBIC Circular 122/41/2019-GST.
Provisions and law
- Rule 142, CGST Rules 2017Summary of notice in DRC-01, reply in DRC-06, order summary in DRC-07, payment in DRC-03
- Circular 122/41/2019-GSTCommunications by central tax officers must carry a Document Identification Number
Analysis
If the detailed notice is missing, ask for it in writing and say you will reply once received. Point out the defect in the reply. Still reply by the date, since a missing reply can lead to an ex parte order.
Conclusion
- Check the attachments under the notice on the portal.
- If missing, write to the officer asking for the detailed notice.
- Raise the defect in DRC-06.
- Reply on merits as well.
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