S C N without DIN

[Amresh kumar]

Sir,

We are receiving no of SC N with regards to ITR & TDS MISMATCH DATA without quoting DIN no and without mention in the SCN the urgency of not Quoting DIN.

As per circular any SCN issued without DIN will be presumed it has never been issued.

The circulars are binding on dept. Can we ignore the P.H. letter and reply that we have never been issued SCN.can we take that plea.

But what happens when the dept decides the case expartee and company has to suffer.

Any mechanism of complain or provision that may lead to withdrawal of the SCN, other wise in appeal we have to pay Pre deposit which is a burden.

Regards

Amresh Kumar

[Shilpi Jain]

DIN is not compulsory for state officials... if it is issued by central authorities then you could consider writing to them regarding the absence of Din.

[Amresh kumar]

It is issued by central.

Instead of writing to them can we not take a plea as per circular that it I has never been issued.

[Amresh kumar]

Can the scn issued without DIN by central for service tax be considered as null and void as per the circular when it is presumed that it never have been issued.

[KASTURI SETHI]

Sh.Amresh Kumar Ji,

You have gone too far unnecessarily.

As per the Act, DIN is not compulsory. Board's circulars have no statutory force. The Act will prevail over the circular and at the same time Ii is correct that Board's circulars are binding on the department as per the judgement of the Supreme Court. As per circulars, SCN issued without DIN is invalid. As per Circular No. 122/41/2019-GST, dated 5-11-2019 (para no.5), the department has 15 working days to regularise the SCN (issued without DIN) from the date of issuance.

The department does not decide the case in a hurry. You shall be given three opportunities for personal hearing. You should write a letter to the department about this lapse. Instead of choosing the path of confrontation with the department on non-mention of DIN, you should fight the case on merits.

Pl. follow the above advice in your own interest and be tension-free..

AI Summary

Show Cause Notices without DIN may be presumed not issued but departments can regularise procedural lapses within a cure period.
Show Cause Notices issued without a quoted DIN are treated by departmental circulars as presumed never issued, though DIN is not a statutory requirement and the statute prevails. Circular No. 122/41/2019-GST allows the department a limited working-days period to regularise SCNs issued without DIN. Taxpayers should write to the department requesting rectification and pursue merits of the case, relying on available personal hearing opportunities rather than solely pleading nullity.