DRC-07 notice

[VIGNESH]

Sir recently there are few notices received in DRC-07 for TRAN-1 Cases , the department officers have said that they have issued notice by mail, but unfortunately client has not seen the mail, we have all relevant records, should we go only for appeal or can officer recall the notice and get the records? is sending notice by mail suffice!

AI Summary

Debate on Validity of Email Notices for TRAN-1 Under GST: Rule 142 vs. Section 169 Compliance Discussed A discussion on a forum revolves around the receipt of DRC-07 notices for TRAN-1 cases related to Goods and Services Tax (GST). The issue raised concerns whether email notifications are sufficient and if appeals should be pursued. Participants debate the legal sufficiency of email notices under the Information Technology Act and Section 169 of the CGST Act, 2017. They discuss the necessity of uploading notices on the GST portal, referencing Rule 142, and the potential for procedural violations if not followed. The conversation includes legal precedents and the hierarchy between rules and acts, emphasizing that rules cannot override statutory provisions.