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 compliance with Rule 142(1) of the CGST Rules.
Hon’ble Delhi High Court 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”)
Facts:
Sulender Shah (“the Petitioner”) has filed the writ petition for setting aside the Show Cause Notice dated August 2, 2023 (“the Impugned Notice”) and restraining the Revenue Department (“the Respondent”) from proceeding with the adjudication proceedings of the Impugned Notice during the pendency of writ petition. The Petitioner contended that, the issue in the present writ petition has already been covered in the decision of the Hon’ble Delhi High Court in the case of Shubham Gupta v. Additional Commissioner/Joint Commissioner CGST, and Anr. [W.P.(C) No. 12457/2023 dated September 21, 2023] as the same Show Cause Notice issued to the Petitioner was considered in the aforementioned case.
Issue:
Whether summary of Demand and Notice issued under Section 74 of the CGST Act is required to be issued electronically under Rule 142(1) of the CGST Rules?
Held:
The Hon’ble Delhi High Court in W.P.(C) NO. 15766 OF 2023 held as under:
