DRC-07 notice Appeal

[VIGNESH]

Sir Thank u or the valuable reply Experts for the query on DRC-07, kindly guide, what should be my grounds of appeal for the case - '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'

[ABHISHEK TRIPATHI]

1. PNJ violation

2. Merits - Satisfy the condition for transition of credit as per the Act.

AI Summary

Violation of principles of natural justice as ground for appeal against administrative notices, with entitlement to transitional input tax credit. Appeals to DRC-07 notices should assert procedural defect as violation of principles of natural justice where notices were sent electronically but not effectively received, and press substantive entitlement to transition of input tax credit by demonstrating satisfaction of statutory conditions with supporting TRAN-1 records.