whether drc 7 can be rectified

[satbir singhwahi]

During Scrutiny of Gst case for financial year 2017-18 , notice DRC 1 was issued. Reply was submitted manually as portal was not accepting reply. Now state GST officer has issued DRC 7 for demand without taking note of reply submitted manually. Whether the State GST officer can rectify/withdraw the DRC 7 or appeal is the only remedy.

AI Summary

Exploring Rectification or Withdrawal Options for DRC 7 Notice under GST: Section 161 and DRC 8 Insights A discussion on whether a DRC 7 notice issued under the GST framework can be rectified or withdrawn. The initial issue arose when a state GST officer issued a DRC 7 demand without considering a manually submitted reply. Participants suggested several approaches: rectification under Section 161 for clerical errors, appealing the order, or filing a writ petition for violation of natural justice. It was noted that DRC 8 could be used for rectification or withdrawal if the officer opts to amend the order. Some advised pursuing both rectification and appeal simultaneously, depending on the circumstances.