9911796707
TMI Blog2024 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... alleging that without issuance of show cause in Form GST DRC-01 and without uploading the same on the portal, a determination had been made by the respondents on 30th December, 2023 under Section 73(9) of CGST/WBGST Act 2017 (hereinafter referred to as the "said Act"), has filed this writ petition. 2. Mr. Banerjee, learned advocate appearing on behalf of the respondents, by placing before this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30th December, 2023, by the proper officer for the tax period 2017-18 to 2022-23. It is true that the Form GST DRC-01 had not been uploaded on the portal, however, since Section 169 of the CGST/WBGST Act, 2017 contemplates service of notice by e-mail communication, I am of the view that there is no irregularity on the part of the respondents in serving show cause notice in Form GST DRC-01 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2023, upon the summary of the order and Form GSTDRC 07 being uploaded on the portal. For all practical purpose, the date of uploading of the order shall be treated as revised date of communication of the order on the petitioner. 7. With the above observations and directions the writ petition is disposed of. 8. Let the copies of the show cause -cum-demand notice dated 30th September, 2023 as al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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