amendment to Rule 142A

[AK ASSOCIATES]

Rule 142A has been amended by Notification No. 79/2020-CT dated 15.10.2020, replacing the word "shall" with "may" and it is effective from that date. Whether this amendment is applicable for the DRC-01 for the FY 2017-18? In other words, the issue of DRC-01A is a must for SCN for the years 2017-18 to 2019-20.

[PAWAN KUMAR]

Dear Sir,

As per my view, The amendment is effective from the date of 15.10.2020, although replacing the word, it means the proper officer may issue DRC-01A for the past FY 2017-18 also.

[Padmanathan KV]

I agree. To my understanding, after 15-10-2020, the officer "may" issue DRC-01A. It is irrelevant for which FY he is issuing SCN.

[KASTURI SETHI]

(i) After 15.10.20, if DRC-1A is issued today it will cover past period also.

(ii) The word, 'SHALL' signify mandatory factor. It was mandatory for the Proper Officer and now it is not mandatory for the Proper Officer.

(iii) The word, 'MAY' excludes mandatory factor. Now Proper Officer will decide keeping in view of the facts and circumstances of the case. In other words, 'discretionary' factor.

 

[Padmanathan KV]

Dear querist,

2023 (10) TMI 1246 - ANDHRA PRADESH HIGH COURT - M/S. NEW MORNING STAR TRAVELS VERSUS THE DEPUTY COMMISSIONER (ST) VERSUS THE ASSISTANT COMMISSIONER (ST) , THE DEPUTY COMMISSIONER (ST) , THE STATE OF ANDHRA PRADESH, THE UNION OF INDIA

The above decision is in your favour. However with due respect, I am not in agreement with the ratio.

[PAWAN KUMAR]

Yes, I fully agree with View of Sh.Kasturi Sir.

AI Summary

Discretion to issue DRC-01A now permits officers to issue it for earlier fiscal years, subject to case facts.
The procedural rule amendment replacing the mandatory term "shall" with discretionary "may" (effective 15.10.2020) makes issuance of DRC-01A a matter of administrative discretion; officers may, but are not required to, issue DRC-01A after the amendment and such issuance can cover earlier fiscal years depending on facts and circumstances.