TaxTMI 
TaxTMI 
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.
whether drc 7 can be rectified
11 Aug 2023 
6 Replies 
18019 Views Asked by
Rectification of adjudication order: remedy to correct or withdraw a GST demand when on record replies were ignored.
DRC-07, when uploaded, creates a demand by recording liability; DRC-08 may be used by the proper officer to rectify or withdraw a final order if the officer opts to correct errors. Rectification is available for errors apparent on the face of the record within the statutory time limit, while clerical or arithmetical slips can be corrected without time restriction. Remedies include requesting reconsideration, filing rectification, and pursuing appeal or writ remedies where natural justice concerns arise. (AI Summary)
DRC-07, when uploaded, creates a demand by recording liability; DRC-08 may be used by the proper officer to rectify or withdraw a final order if the officer opts to correct errors. Rectification is available for errors apparent on the face of the record within the statutory time limit, while clerical or arithmetical slips can be corrected without time restriction. Remedies include requesting reconsideration, filing rectification, and pursuing appeal or writ remedies where natural justice concerns arise. (AI Summary)