Filing an Appeal After Issuance of Order in DRC-07 Following Missed SCN Reply

[Deepanshu Garg]

Dear All,

If a reply to a show cause notice (SCN) issued under Section 73 was not filed, and after a reminder from the department, an order in DRC-07 has been issued, is it still possible to file an appeal with the Commissioner (Appeals)? What are the options and considerations in such a scenario?

Thank you for your insights.

AI Summary

Appeal rights after DRC-07: filing remains possible despite missed SCN reply, subject to pre-deposit and condonation requirements.
An appeal from a DRC-07 order issued after non reply to a show cause notice under Section 73 is permissible to the Commissioner (Appeals) within the prescribed period, subject to condonation rules and payment of the statutory pre deposit. The appeal should be supported by genuine reasons and documentary evidence explaining the failure to reply; non filing of a reply alone is not a ground for summary rejection and the appellant may seek first appeal adjudication or, in exceptional cases, constitutional relief depending on the facts.