Court :
Madhya Pradesh High Court
Brief :
The Hon'ble Madhya Pradesh High Court, in Akash Garg vs. State of M.P. [W.P. No.16117/2020 (dated, November 19, 2020)], held that statutory procedure prescribed for communicating show-cause notice ("SCN") or order under Rule 142(1) of Central Goods and Services Tax Rules, 2017 ("CGST Rules") is required to be followed mandatorily by the revenue, which prescribes the manner to upload the SCN on website. Thus, a mere e-mail of SCN to the taxpayer would not suffice. Upload of such notices on the website of the revenue is mandatory.
Citation :
W.P. No.16117/2020 (dated, November 19, 2020)
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