Issuance of DRC-01 Notice Twice and Overlapping: Madras HC directs to approach Assistant Commissioner [Read Order]
Madras HC directs to approach the Assistant Commissioner (ST) in the matter of issuance of DRC-01 notice twice and overlapping

ssistant Commissioner – Madras High Court – Issuance of DRC – TAXSCAN
ssistant Commissioner – Madras High Court – Issuance of DRC – TAXSCAN
The Madras High Court directed to approach the Assistant Commissioner (ST) in the matter of issuance of DRC-01 notice twice and overlapping.
The counsel for the petitioner submitted that the impugned notice dated 14.09.2023 has been issued over-lapping the notice dated 29.08.2023 and the said impugned notice was not even signed by the respondent. Further, it was contended that earlier at the time of issuance of notice dated 29.08.2023, the summary notice was issued by one officer and the detailed notice was issued by another officer, whereas, while issuing the impugned notice dated 14.09.2023, the respondent had issued only the summary notice and no detailed notice has been issued to the petitioner.
The counsel for the respondent requested the Court that all the issues raised by the petitioner may be consider by the respondent, in which case, appropriate orders will be passed by them after providing sufficient opportunity of personal hearing to the petitioner.
In the present case, the grievance of the petitioner is that the DRC-01 notice was issued by the respondent twice on 29.08.2023 and 14.09.2023 and the same are overlapping. Further, the issue of jurisdiction has also been raised by the petitioner.
A Single Judge Krishnan Ramaswamy observed that “Considering the above submissions, at this stage, this Court is not inclined to interfere with the show cause notice issued by the respondent. Hence, this Court is of the view that it would be appropriate for the petitioner to approach and raise all their grievances before the respondent. Accordingly, all the grievances raised by the petitioner shall be considered by the respondent in accordance with law.”
To Read the full text of the Order CLICK HERE
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