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DRC 1 A not issued

Suthaniya P (170 Points)

26 February 2025

The GST officer has issued DRC 01.Order has been issued in DRC 07 after DRC 01.But not issued DRC 01 A.Is it correct?

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Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (7157 Points)
Replied 26 February 2025

The GST officer's actions seem to be inconsistent with the standard procedure. Standard Procedure Typically, after issuing a DRC-01 (Demand and Recovery Notice), the officer should issue a DRC-01A (Summary of Show Cause Notice) before proceeding with further actions. Issuance of DRC-07 The issuance of DRC-07 (Order of Payment) without issuing DRC-01A appears to be a deviation from the standard procedure. Possible Next Steps To address this inconsistency, you may consider: 1. _Seek clarification_: Request the GST officer to clarify the reason for not issuing DRC-01A. 2. _File a representation_: Submit a representation to the officer, highlighting the procedural inconsistency and requesting rectification. 3. _Appeal_: If the issue persists, consider filing an appeal with the higher authorities. Relevant Provisions Refer to the GST Act and Rules, specifically: - Section 73 of the CGST Act, 2017 (Demand and Recovery) - Rule 142 of the CGST Rules, 2017 (Procedure for recovery of dues)

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Suthaniya P (170 Points)
Replied 27 February 2025

Thank you Sir.

Biswajit Sengupta (2 Points)
Replied 27 February 2025

Thanks sir for clarification

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