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HC directed dept. to serve notice through another mode if reply issue not received on emailed notice
The Hon’ble MADRAS HIGH COURT in the case of SAKTHI STEEL TRADING V/s ASSISTANT COMMISSIONER (ST), decided on 29-1-2024
👉 Issue:-
✔️ If Notice sent to assessee’s email ID is not responded, would it be incumbent on part of department to serve at least another notice through any of other modes of service?
👉 The Hon’ble High Court Judgement:-
✔️ Where assessee failed to give reply to notice issued by GST Authorities to email ID of assessee and an order was passed calling upon assessee to pay disputed ITC, it was incumbent upon GST authorities to serve at least another notice through other modes if reply to notice sent on email was not received, thus said order was to be set aside and assessee was to be directed to reply to show cause notice issued by authorities.
Refer Section 169 of Central Goods And Services Tax Act, 2017
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