Non-issuance of the summary Notices electronically in FORM GST DRC-01 & order in FORM GST DRC-07 on the portal is in clear violation of the explicit provisions of CGST Rules.
Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer
Vide Instruction No. 04/2023-GST dt. 23/11/2023, the GST Policy Wing of CBIC has stated that non-issuance of the summary of such notices/ orders electronically on the portal is in clear violation of the explicit provisions of CGST Rules. Further, to keep track of the proceedings and consequential action in respect of recovery, appeal etc., subsequent to issuance of notices/ orders, the proper officers have been directed:
a) to serve summary of the notice required to be issued under sections 52, 73, 74, 122, 123, 124, 125, 127, 129 and 130 of the CGST Act, 2017 in Form DRC-01 as required under rule 142(1), electronically on the common portal; and
b) to issue summary of the orders required to be issued in sections 52, 62, 63, 64, 73, 74, 75, 76, 122, 123, 124, 125, 127, 129 and 130 of the CGST Act, 2017 in Form DRC-07 as prescribed under rule 142(5), electronically on the common portal.
The copy of the order is as under:
