Detailed SCN received on email but DRC 01 not issued.

[POOJA AGARWAL]

We have received the detailed SCN on email, but the Form DRC 01 has not been issued. Shall we proceed with submitting the reply through email or wait for department to upload DRC 01 on GST portal.

Please suggest

[KASTURI SETHI]

2020 (11) TMI 787 - MADHYA PRADESH HIGH COURT RAM PRASAD SHARMA Versus CHIEF COMMR., MPGST, DIV-2, GWALIOR

 

[KASTURI SETHI]

There is another case law which is NOT in your favour.

Bombay High Court in the case of Meritas Hotels Pvt. Ltd Vs.UOI & State of Maharashtra reported as 2021(12)TMI-376- Bombay High Court.

In my view, mode of communication through email is valid.

[Shilpi Jain]

So if preparing the reply is inevitable then might as well prepare and incorporate the ground of imporper service of notice to quash it.

AI Summary

Service of notice by email may be valid; submit a reply while preserving a challenge for improper service.
Query on whether to respond to a detailed SCN received by email when Form DRC 01 has not been issued on the GST portal. Advice: proceed to prepare and submit a reply by email to avoid losing substantive defenses, while expressly preserving and pleading improper service/invalid issuance of DRC 01 as a procedural ground to seek quashing of the notice if necessary.