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

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.