We have received the detailed SCN on email, but the Form DRC 01 has not been issued. Shall we proceed with submitting the reply through email or wait for department to upload DRC 01 on GST portal.
Please suggest
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2020 (11) TMI 787 - MADHYA PRADESH HIGH COURT RAM PRASAD SHARMA Versus CHIEF COMMR., MPGST, DIV-2, GWALIOR
There is another case law which is NOT in your favour.
Bombay High Court in the case of Meritas Hotels Pvt. Ltd Vs.UOI & State of Maharashtra reported as 2021(12)TMI-376- Bombay High Court.
In my view, mode of communication through email is valid.
So if preparing the reply is inevitable then might as well prepare and incorporate the ground of imporper service of notice to quash it.