TaxTMI 
TaxTMI 
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
Detailed SCN received on email but DRC 01 not issued.
20 Dec 2021 
3 Replies 
2859 Views Asked by
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. (AI Summary)
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. (AI Summary)