Summary of Demand and Notice issued u/s 74 of the CGST Act is required to be issued electronically under Rule 142(1) of the CGST Rules
Last updated: 04 January 2024
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Sulender Shah v. Additional Commissioner/Joint Commissioner CGST [W.P.(C) NO. 15766 OF 2023 dated December 7, 2023] directed the Revenue Department to issue the summary of Show Cause Notice and Demand electronically in Form GST DRC-01 & Form GST DRC-02, thereby holding that, summary of Demand and Notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") is required to be issued electronically under Rule 142(1) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules")
Citation :
W.P.(C) NO. 15766 OF 2023 dated December 7, 2023
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Bimal Jain
Published in GST
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