ASMT 10 not served on time

CA NAMRATA KAYARWAR (298 Points)

21 December 2023  
Deptt issued ASMT 10 on 1/12/23 with due date of compliance 15/12/23. Received by taxpayer on 20/12/2023 in watsap.

ASMT10 not uploaded in GST portal not reflecting in any tab. Also not dispatched through post. served to taxpayer via watsap only not even in mail 5 days after due date of compliance.

Now on 21/12/23 DRC01 is issued online based on such ASMT-10.

Whether this DRC-01 is valid. Should we reply or challenge the notice issued or not to reason to such notice.

pls guide referring relevant provision.

Thanks in advance .