{"id":72106,"date":"2025-07-23T08:29:45","date_gmt":"2025-07-23T02:59:45","guid":{"rendered":""},"modified":"2025-07-23T08:29:45","modified_gmt":"2025-07-23T02:59:45","slug":"hc-refuses-to-hear-petition-on-scn-issued-via-form-drc-01a-directs-appeal-with-first-appellate-authority-under-income-tax-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72106","title":{"rendered":"HC refuses to hear petition on SCN issued via Form DRC-01A, directs appeal with first Appellate Authority under Income Tax Act"},"content":{"rendered":"<p>HC refuses to hear petition on SCN issued via Form DRC-01A, directs appeal with first Appellate Authority under Income Tax Act<br \/>Case-Laws<br \/>GST<br \/>The HC declined to adjudicate the petition challenging the SCN issued in Form DRC-01A on jurisdictional grounds related to reliance on Form 26AS under the Income Tax Act, 1961. The court held that the petitioner must pursue remedy before the first Appellate Authority, which is directed to admit the appeal if filed within four weeks, waiving any add<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90791\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC refuses to hear petition on SCN issued via Form DRC-01A, directs appeal with first Appellate Authority under Income Tax ActCase-LawsGSTThe HC declined to adjudicate the petition challenging the SCN issued in Form DRC-01A on jurisdictional grounds relat<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72106","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72106"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72106\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}