Rectification of DRC-07 Order

[NILESH PITALE]

Respected Experts

In one of our case, in consequences of Non Submission of Any Documents against the Notices in ASMT-10, 01, 1A, Final Demand Order has passed , ( Issue is Mismatch ITC 3B V/s 2A) F Y19.20

Our question is that--- Can we Apply for Rectification the Same Order, Weather such Order is eligible for Rectification because nothing was submitted .

Please Guide us

AI Summary

Rectifying DRC-07 Order Under GST Possible Under Section 161 for ITC Mismatch; Appeals Suggested for Stronger Case A query was raised regarding the possibility of rectifying a DRC-07 order under the Goods and Services Tax (GST) due to a mismatch in ITC 3B versus 2A for the fiscal year 2019-2020, following non-submission of documents against ASMT-10, 01, 1A notices. An expert clarified that under Section 161 of the CGST Act, 2017, rectification is possible if there is an error apparent on the face of the record, though the lack of document submission weakens the case. Another expert suggested that filing an appeal might be a more effective remedy.