Reply to GST SCN to be considered even if sent by post & not through portal

Asia (Chennai) Engineering company Private Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Electronic filing of the reply of SCN is not mandatory in Form GST-DRC-06 The Hon’ble Madras High Court in Asia (Chennai) Engineering v. Assistant Commissioner (ST) (FAC) [W.P. (MD).Nos.13851 and 13870 of 2022 dated August 22, 2022] held that the filing of a reply to the show-cause notice in form GST-DRC-06 is not mandatory under Section 73(9), 74(9) and 76(3) of Central Goods and Services Act, 2017 (“the CGST Act”) and the reply so filed through post shall also be treated as valid...