GST DAILY – 355 : Service of notice via email is recognized mode under Section 169 of CGST Act, 2017: HC

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Service of notice via email is recognized mode under Section 169 of CGST Act, 2017: HC

THE HON’BLE CALCUTTA HIGH COURT AT Delta Goods Pvt. Ltd.V/s Union of India, decided on 21-8-2024

👉 Issue:-

✔️ Can Service of notice via email is Valid?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee challenged disposal of appeal without opportunity of hearing, writ petition dismissed, holding that service of notice via email was valid under Section 169 of GST Act, and assessee’s failure to appear despite notice precluded claim of inadequate notice.

Sections 146 read with Section 169 of Central Goods and Services Tax Act, 2017

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