Delhi HC Directs Electronic Issuance of CGST Notice Summary

Sulender Shah Vs Additional Commissioner/Joint Commissioner CGST (Delhi High Court) 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 Introduction: In a recent ruling, the Hon’ble Delhi High Court addressed the necessity of issuing the summary of Show Cause Notices and Demands under Section 74 of the CGST Act electronically. The case of Sulender Shah v. Additional Commissioner/Joint Commissioner CGST [W.P.(C) NO. 15766 OF 2023 dated December 7, 2023] sheds light on the court’s stance regarding complia...