Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74

Important Keyword: FORM GST DRC-07, FORM GST DRC-14, section 62, section 64. GST Rule 100. Assessment in certain cases.- GST Rule 100. Assessment in certain cases.- (1) The order of assessment made under sub-section (1) of section 62 shall be issued...

The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furnished the said return till date.