Delivery of assessment order

[SUSHIL BANSAL]

Dear experts,

For FY 2019-20,Officer passed order u/s 73 (10) & on the client email the client received email mentioning "An order has been issued in Form GST DRC-07 vide Ref. No. ..........1111 dated 2024-05-05 showing details of the demand.

Please access your dashboard to View/ Download/ Print the order by clicking on "Services> User services> View Notices and Orders" and take necessary action."

(Ref No changed by me)

On the portal order is not available & no mention of passing order etc. However notices are available at the portal.

I think the officer has sent the order through speed post at the branch office of the taxpayer (as per conversation with him).As operations at the branch are closed,the same might have returned back.

Plz see whether the communication is correct i.e. not uploading in portal inspite mentioned in the mail & further not delivering on the HO address.

both the branch & HO address are in the same jurisdiction.

AI Summary

Service of tax assessment order valid at registered branch; update GST registration and notify officer if order not received.
Where an assessment order is sent to a branch that remains on the GST registration, service to that branch is ordinarily valid unless the taxpayer has notified closure and amended registration. Taxpayers should notify the jurisdictional officer and retain acknowledged communications, and, if an order mentioned in departmental email is not visible on the GST portal, use the portal grievance mechanism and request re issuance or digital access to preserve their position.