- CBIC has issued Instruction No. 04/2023, dated November 23, 2023, emphasizing the importance of electronically uploading the summary of Show Cause Notice (SCN) in Form GST DRC-01 and Order in Form GST DRC-07.
- It is mandatory to upload these forms on the GST portal as per Rule 142 of the CGST Rules.
- Failure to do so has resulted in SCNs and Orders being invalidated by the courts. The Board has instructed Proper Officers to ensure compliance by uploading the required forms on the portal.
- Taxpayers should include this argument in their replies to resolve the matter at an early stage.
- Additionally, they can challenge the time barring of SCNs by arguing that the government has unlawfully extended the timelines for FY 2017-18 and FY 2018-19 under Section 168A of the CGST Act.
- This issue is currently pending before the Gujarat and Allahabad High Courts, and taxpayers are hopeful for favorable decisions.
Source Gaba & Co
