{"id":7292,"date":"2025-12-19T16:08:44","date_gmt":"2025-12-19T10:38:44","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7292"},"modified":"2025-12-19T16:08:44","modified_gmt":"2025-12-19T10:38:44","slug":"gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc","title":{"rendered":"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC"},"content":{"rendered":"<pre><strong>Caae Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000413830\/hc-remanded-matter-as-assessee-paid-entire-demand-without-replying-to-scn-drc-07-to-be-treated-as-addendum-to-scn\">Rajkumar Rope Merchant vs. State Tax Officer (FAC) E, Tamil Nadu (2025) 37 Centax 145 (Mad.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>C. Saravanan<\/strong>, J.<\/li>\n<li><strong>Shri N. Murali Divya<\/strong>, for the Petitioner.<\/li>\n<li><strong>Mrs K. Vasanthamala<\/strong>, Government Adv., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner-assessee was issued an intimation in FORM GST DRC-01A proposing a demand of tax under IGST, CGST and SGST in a case not involving fraud, suppression or wilful misstatement. Thereafter, a show-cause notice in FORM GST DRC-01 was issued under section 73 read with section 75, quantifying a reduced liability along with applicable penalty; however, no reply was filed by the petitioner to the said notice. Post issuance of the show cause notice, the petitioner paid the entire demand as originally intimated in FORM GST DRC-01A through FORM GST DRC-03 and duly intimated such payment in FORM GST DRC-06 prior to adjudication. The jurisdictional officer under CGST issued an order in FORM GST DRC-07 and subsequently carried out a suo motu rectification, enhancing the interest component. Aggrieved, the petitioner filed a writ petition assailing the order in FORM GST DRC-07 and sought remand for fresh adjudication, specifically praying that the impugned FORM GST DRC-07 be treated as an addendum to the show cause notice to enable filing of a detailed reply with supporting documents. The matter was accordingly placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that considering the submissions and the fact that the entire amount stood paid, the matter was remitted for fresh adjudication, subject to the petitioner filing a proper reply with supporting documents to the show cause notice by treating the impugned FORM GST DRC-07 as an addendum to said notice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Caae Details: Rajkumar Rope Merchant vs. State Tax Officer (FAC) E, Tamil&hellip;<\/p>\n","protected":false},"author":19,"featured_media":7306,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-7292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC<\/title>\n<meta name=\"description\" content=\"HC remands GST matter where assessee paid entire demand without replying to SCN, directing DRC-07 to be treated as addendum for fresh reply.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC\" \/>\n<meta property=\"og:description\" content=\"HC remands GST matter where assessee paid entire demand without replying to SCN, directing DRC-07 to be treated as addendum for fresh reply.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-19T10:38:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Centax\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centax\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc\"},\"author\":{\"name\":\"Centax\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\"},\"headline\":\"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC\",\"datePublished\":\"2025-12-19T10:38:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc\"},\"wordCount\":278,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg\",\"articleSection\":[\"GST\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc\",\"name\":\"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg\",\"datePublished\":\"2025-12-19T10:38:44+00:00\",\"description\":\"HC remands GST matter where assessee paid entire demand without replying to SCN, directing DRC-07 to be treated as addendum for fresh reply.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg\",\"width\":920,\"height\":540},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\",\"name\":\"Centax\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"caption\":\"Centax\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC","description":"HC remands GST matter where assessee paid entire demand without replying to SCN, directing DRC-07 to be treated as addendum for fresh reply.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc","og_locale":"en_US","og_type":"article","og_title":"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC","og_description":"HC remands GST matter where assessee paid entire demand without replying to SCN, directing DRC-07 to be treated as addendum for fresh reply.","og_url":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-12-19T10:38:44+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg","type":"image\/jpeg"}],"author":"Centax","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Centax","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc"},"author":{"name":"Centax","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a"},"headline":"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC","datePublished":"2025-12-19T10:38:44+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc"},"wordCount":278,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg","articleSection":["GST","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc","url":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc","name":"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg","datePublished":"2025-12-19T10:38:44+00:00","description":"HC remands GST matter where assessee paid entire demand without replying to SCN, directing DRC-07 to be treated as addendum for fresh reply.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/12\/2.-GST-Matter-Remanded.jpg","width":920,"height":540},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/gst-matter-remanded-drc-07-to-be-treated-as-addendum-to-scn-hc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"GST Matter Remanded \u2013 DRC-07 to Be Treated as Addendum to SCN | HC"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a","name":"Centax","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","caption":"Centax"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/7292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=7292"}],"version-history":[{"count":1,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/7292\/revisions"}],"predecessor-version":[{"id":7294,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/7292\/revisions\/7294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/7306"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=7292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=7292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=7292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}