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Notice under GST Rule 68 to be issued electronically or through post?
Case Law Details
- Case Name
- Jabir Hasan Vs Assistant Commissioner of State Tax GST (Uttarakhand High Court)
- Appeal Number
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Jabir Hasan Vs Assistant Commissioner of State Tax GST (Uttarakhand High Court)
It is not disputed that Rule 68 of Central Goods and Services Tax Rules, 2017 provides for notice to the non filers of returns – a notice in form GSTR – 3A shall be issued electronically to a registered person who fails to furnish return under Section 39 or Section 44 or Section 45 or Section 52.
It is admitted by the learned Standing Counsel for the State that in fact, no notice, as envisaged in Rule 68 of the Rules, was issued, rather a postal notice (Annexure No. 2 to the writ petition) was ...
