TaxTMI 
TaxTMI 
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!
DRC-07 notice
03 Apr 2021 
12 Replies 
4715 Views Asked by
Service by email treated as valid, but mandatory portal upload under procedural rules may affect compliance and remedy.
Service of notices by electronic mail is legally effective under the Information Technology Act and Section 169 of the CGST Act, but mandatory portal procedures-chiefly Rule 142's requirement to upload DRC-01-raise separate compliance issues. While rules are subordinate to the Act, failure by the department to upload notices on the portal can prompt contentions about procedural fairness and satisfaction of procedural prerequisites, even though courts recognise that statutory provisions prevail over inconsistent rules. (AI Summary)
Service of notices by electronic mail is legally effective under the Information Technology Act and Section 169 of the CGST Act, but mandatory portal procedures-chiefly Rule 142's requirement to upload DRC-01-raise separate compliance issues. While rules are subordinate to the Act, failure by the department to upload notices on the portal can prompt contentions about procedural fairness and satisfaction of procedural prerequisites, even though courts recognise that statutory provisions prevail over inconsistent rules. (AI Summary)