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S C N without DIN, Service Tax

Issue Id: - 117593
Dated: 27-10-2021
By:- Amresh kumar
S C N without DIN

  • Contents


We are receiving no of SC N with regards to ITR & TDS MISMATCH DATA without quoting DIN no and without mention in the SCN the urgency of not Quoting DIN.

As per circular any SCN issued without DIN will be presumed it has never been issued.

The circulars are binding on dept. Can we ignore the P.H. letter and reply that we have never been issued SCN.can we take that plea.

But what happens when the dept decides the case expartee and company has to suffer.

Any mechanism of complain or provision that may lead to withdrawal of the SCN, other wise in appeal we have to pay Pre deposit which is a burden.


Amresh Kumar

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Posts / Replies

Showing Replies 1 to 4 of 4 Records

1 Dated: 28-10-2021
By:- Shilpi Jain

DIN is not compulsory for state officials... if it is issued by central authorities then you could consider writing to them regarding the absence of Din.

2 Dated: 28-10-2021
By:- Amresh kumar

It is issued by central.

Instead of writing to them can we not take a plea as per circular that it I has never been issued.

3 Dated: 28-10-2021
By:- Amresh kumar

Can the scn issued without DIN by central for service tax be considered as null and void as per the circular when it is presumed that it never have been issued.

4 Dated: 28-10-2021

Sh.Amresh Kumar Ji,

You have gone too far unnecessarily.

As per the Act, DIN is not compulsory. Board's circulars have no statutory force. The Act will prevail over the circular and at the same time Ii is correct that Board's circulars are binding on the department as per the judgement of the Supreme Court. As per circulars, SCN issued without DIN is invalid. As per Circular No. 122/41/2019-GST, dated 5-11-2019 (para no.5), the department has 15 working days to regularise the SCN (issued without DIN) from the date of issuance.

The department does not decide the case in a hurry. You shall be given three opportunities for personal hearing. You should write a letter to the department about this lapse. Instead of choosing the path of confrontation with the department on non-mention of DIN, you should fight the case on merits.

Pl. follow the above advice in your own interest and be tension-free..


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