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

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Quick Summary

The Delhi High Court has ruled that summaries of demand and notices issued under Section 74 of the CGST Act must be provided electronically using Forms GST DRC-01 and GST DRC-02. This decision follows a case where a taxpayer challenged a notice, arguing it should have been issued electronically as per Rule 142(1) of the CGST Rules. The court directed the Revenue Department to issue the required electronic summaries promptly.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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