Case Law Details
Akash Garg Vs State of M.P. (Madhya Pradesh High Court)
Show Cause Notices (SCN) to Taxpayers Under GST Act Mandatory to Upload on Website – Mere E-Mail is not Suffice
1. The Honourable Madhya Pradesh Court in case of Akash Garg Vs State of M.P, vide order dated 19.11.2020 held that statutory procedure prescribed for communicating show-cause notice or order under Rule 142(1) of CGST Act is required to be followed mandatorily by the revenue. Rule 142 prescribes the manner to upload show-cause notices on Website. Thus, a mere e-mail of show-cause notices to the taxpayer would not suffice. Upload of such notices on the website is mandatory.
2. Brief Facts of the Case: The petitioner who is an individual registered person under GST Act received an order in Form GST DRC-07 dated 18.09.2020 for the year 2018-19 and 2019-20 along with other orders i.e. order under section 74.
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Author Bio
MY ONE CLIENT NOT PROVIDING FORM-C FROM 2014-2015,2015-2016, 2016-2017 , WHAT ACTION WILL BE TAKEN FOR THE SAME AGAINST CLINT FOR GETTING FORM-C
I have registered company in 2012 but not filled any return and not done any business
I came to know in 2019 my company strike of but I have started doing recruitment consulting business in 2019 and received 42 lakhs from the Client with GST and I haven’t paid gst to the government because of that our gst got cancelled
I thought it taking out company from strike and pay to gst due to covid i am not in condition to take out company from strike of or pay gst
Now Client forcing me to pay gst
If i am not paying what will be action on me from gst department and client?
Request you to help me with the solution and advise me what i have to do
Then what about Section 169 of CGST Act ?
Uploading of the Order in GSTIN login, with copy through email and Registered post is better. Otherwise , we need to log into portal everyday to check, whether any Notice has been issued.
Is the order per incuriam of section 169 of CGST Act ?