Jabir Hasan Vs AC, State Tax
Date: November 10, 2021
Subject Matter
Notice to non-filers under Rule 68 should be issued electronically. Issuance via Registered postal notice is not valid.
Summary
It is not disputed that Rule 68 of the Central Goods and Services Tax Rules, 2017 provides for notice to the non filers of returns – a notice in form GSTR – 3A shall be issued electronically to a registered person who fails to furnish ret…
Shri Shakti Singh, Advocate for the petitioner. Shri Suyash Pant, Standing Counsel for the State. Heard learned counsel for the parties. In this petition, the petitioner has prayed for issuance of a writ, order or direction for setting aside the order dated 26.06.2021 passed by respondent no. 2 and order dated 28.09.2019 passed by respondent no. 1. Petitioner is a GST registration holder. He defau…