"Summary of Demand and Notice issued u/s 74 of the CGST Act is required to be issued electronically u/r 142(1) of the CGST Rules"

FACTS & SUBJECT MATTER: he Hon'ble Delhi High Court in the case of Sulender Shah v. Addl. Commissioner/Jt. Commissioner CGST directed the Revenue Department to issue the summary of Show Cause Notice and Demand electronically in Form GST DRC-01 & Form GST DRC-02, thereby holding that, summary of Demand and Notice issued u/s 74 of the CGST Act, 2017 is required to be issued electronically u/r 142(1) of the CGST Rules.

CASE LAWS: (1) Sulender Shah & Anr. Vs. Addl. Commissioner/Joint Commissioner CGST [W.P.(C) 15766 / 2023 & CM APPL. 63329 / 2023 & CM APPL. 63330 /2023 dated December 12, 2023 ];
(2) Shubham Gupta v. Addl. Commissioner / Jt. Commissioner CGST, and Anr. [W.P.(C) No. 12457/2023 dated September 21, 2023]

ISSUE : Whether summary of Demand and Notice issued u/s 74 of the CGST Act is required to be issued electronically u/r 142(1) of the CGST Rules?

HELD: The Hon’ble Delhi High Court held as under:
(1) Relied upon the order passed by the Hon’ble Delhi High Court in the case of Shubham Gupta v. Addl. Commissioner/Jt. Commissioner CGST, and Anr. [W.P.(C) No. 12457 / 2023 dated 21-09-2023] wherein it was observed that, as per CGST Rule 142(1), any notice issued u/s 74 of the CGST Act, is to be accompanied by the summary, generated electronically in Form GST DRC-01 and Form GST DRC-02. It was further observed that, though the summary in the electronic form is required to be furnished along with the Show Cause Notice, the furnishing of the summary at the present stage during the pendency of adjudication proceedings would be of sufficient compliance.
(2) Directed that, the proper officer is required to issue the summary of the Impugned Notice and demand electronically in Form GST DRC-01 & Form GST DRC-02 as expeditiously as possible and preferably within a period of one week

Click to download Order in W.P.(C) NO. 15766 OF 2023 before Hon'ble Delhi High Court in case of Sulender Shah & Anr.v. Addl. Commissioner / Jt. Commissioner CGST.

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