GST
Personal hearing at the DRC-01A stage
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Facts
The law gives a statutory right to a personal hearing at the show cause notice stage under Sec 75(4). At DRC-01A stage there is no fixed hearing, but you can ask to meet the officer.
Provisions and law
- Sec 75(4), CGST Act 2017A personal hearing must be granted where requested in writing or where any adverse decision is contemplated.
- 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.
Analysis
A meeting can help explain complex reconciliations, but keep everything in writing too. File your Part B reply and mention that you are available to explain. If a notice is later issued, ask for a hearing formally. Bring summary tables to any meeting.
Conclusion
- File your Part B reply first.
- Request a meeting in writing if needed.
- Carry summary tables and documents.
- Record what was discussed in a follow-up letter.
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Pre-show-cause intimation
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