DRC-01 summary notice without detailed notice or reply to DRC-01A cannot stand; taxpayer gets fresh consideration.

A summary show cause notice in DRC-01 issued before the taxpayer filed a reply to DRC-01A, and without attaching the detailed show cause notice, was found unsustainable for non-application of mind. The HC set aside the DRC-01 notice and held that the taxpayer must be allowed to submit a reply to DRC-01A. The respondent was directed to consider that reply, grant a personal hearing, and decide the matter on merits in accordance with law.

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Issues: Whether the summary show cause notice in DRC-01 issued without attaching the detailed show cause notice and without awaiting the petitioner's reply to DRC-01A could be sustained, and whether the petitioner was entitled to file a reply to DRC-01A and have the matter reconsidered.

Analysis: The petitioner had not yet filed a reply to the pre-show cause notice in DRC-01A when the summary show cause notice in DRC-01 was issued. The summary notice was issued without the detailed show cause notice being attached, indicating non-application of mind. In these circumstances, the continued operation of the summary notice was not justified.

Conclusion: The summary show cause notice in DRC-01 was set aside, and the petitioner was granted liberty to submit a reply to DRC-01A. The respondent was directed to consider the reply, afford personal hearing, and decide the matter on merits and in accordance with law.

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