Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Electronic service of GST demand notices and orders must be completed through DRC-01 and DRC-07 on the portal. Electronic service of the summary of notices in FORM GST DRC-01 and electronic uploading of the summary of orders in FORM GST DRC-07 are required under the Assam GST Rules for specified demand, recovery, interest, penalty, fine, and related proceedings. Proper officers are directed not to rely on manual service alone and to ensure portal-based issuance and upload so that taxpayers can access the notices and orders electronically and proceedings can be tracked for record keeping, appeal, and recovery. Zonal supervision is prescribed for strict compliance with rule 142.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic service of GST demand notices and orders must be completed through DRC-01 and DRC-07 on the portal.
Electronic service of the summary of notices in FORM GST DRC-01 and electronic uploading of the summary of orders in FORM GST DRC-07 are required under the Assam GST Rules for specified demand, recovery, interest, penalty, fine, and related proceedings. Proper officers are directed not to rely on manual service alone and to ensure portal-based issuance and upload so that taxpayers can access the notices and orders electronically and proceedings can be tracked for record keeping, appeal, and recovery. Zonal supervision is prescribed for strict compliance with rule 142.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.