Demand order and Summary of demand order by two different officers, Goods and Services Tax - GST

[SHARAD ANADA]

Demand order of CGST Tax amount 22 lakh and SGST tax is 22 lakh for 4 years together where in 1 year demand of tax is than 10 lakh. The said consolidated order is passed by Dy. Commissioner CGST.

Summary of demand order in form DRC-07 for all the years together is issued by superintendent CGST.

Query other than bunching of SCN and demand order

1. Can Superintendent or officer than the officer who have passed Demand order issue summary order in DRC-07 or the officer who have passed the demand order shall issue summary Order

2. Can Superintendent issue summary of demand order where amount of tax in each head is more than 10 lakh (Circular 31)

Posts / Replies

[Asha Latha]

1. As per Rule 142(5), there is no requirement for uploading DRC-07 by proper officer. The requirement is only for uploading a summary of the SCN in DRC-01. A strict reading of the provision does not require the person who passed the order to upload it.

2. Superintendent cannot issue summary order beyond the monetary limits prescribed under Circular 31. However, if the order is uploaded on directions of his higher officials, the superintendent can upload as discussed in answer to question no.1

[Sadanand Bulbule]

I endorse the reply.