TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Quash of DRC-07 summary order issued after DRC-01A; mandatory issuance of DRC-01 required, case remitted</h1> HC set aside the impugned order dated 14.02.2025 because the authority issued a Form DRC-01A and proceeded to a summary order in Form DRC-07 without first ... Valid service of SCN - issuance of notice in in Form DRC-01A without issuing notice in Form DRC-01 - HELD THAT:- In this case, the respondent has issued a notice in Form DRC- 01A on 05.12.2024 and without issuing a notice in Form DRC-01, the respondent issued a summary order in Form DRC-07, which is also evident from perusing the records. Before issuing summary order in Form DRC-07, it is mandatory to issue notice in Form DRC-01. If any notice is issued without issuing Form DRC-01, it is not in accordance with law and the same is liable to be set aside. The impugned order dated 14.02.2025, passed by the respondent is set aside - The petitioner is directed to file a reply by treating the notice in Form DRC-01 as show cause notice, within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off. The respondent issued a notice in Form DRC-01A on 05.12.2024 and, without issuing the mandatory Form DRC-01, proceeded to pass a summary order in Form DRC-07 dated 14.02.2025. The court held that issuance of Form DRC-07 'before issuing notice in Form DRC-01' is impermissible and that any notice issued without issuing Form DRC-01 is 'not in accordance with law and the same is liable to be set aside.' Orders: (i) the impugned order dated 14.02.2025 is set aside; (ii) the petitioner is directed to file a reply 'by treating the notice in Form DRC-01 as show cause notice' within four weeks from receipt of the order; (iii) on receipt of the reply, the respondent shall consider it, issue a clear 14-day notice fixing a personal hearing date, and thereafter pass appropriate orders on merits and in accordance with law, after hearing the petitioner, expeditiously. No costs.
TaxTMI 
TaxTMI 
