TaxTMI 
TaxTMI 
sir, is it any provision in GST act, any State tax officer serve notice (FORM GST ASMT-10) to registered dealer through his personal mail I'd And in GST portal Notice /order option shown nothing please guide me thanks
Form GST ASMT - 10
22 Nov 2019 
5 Replies 
6920 Views Asked by
Validity of assessment notices: personal email service is not legally valid; notices must be issued via the GST portal.
Under Rule 99, the proper officer must issue any scrutiny notice in FORM GST ASMT-10, seek explanation within a time limit not exceeding thirty days (subject to extension), allow the taxpayer to respond or accept and pay the amounts via FORM GST ASMT-11, and, if acceptable, communicate in FORM GST ASMT-12; all such communications must be issued through the common GST portal, and service by an officer's personal email is not legally valid. (AI Summary)
Under Rule 99, the proper officer must issue any scrutiny notice in FORM GST ASMT-10, seek explanation within a time limit not exceeding thirty days (subject to extension), allow the taxpayer to respond or accept and pay the amounts via FORM GST ASMT-11, and, if acceptable, communicate in FORM GST ASMT-12; all such communications must be issued through the common GST portal, and service by an officer's personal email is not legally valid. (AI Summary)