CALLING FOR INFORMATION BASED ON EMAIL

[NAMAN DOKANIA]

Recently, CGST has sent bulk emails to 100 top clients in their respective Jurisdiction asking for Balance Sheet, Profit & Loss Account for the GY 21-22,22-23,23-24, and telling that it is required by higher officials.

Can they ask for such documents via this mode?? Is this valid?? Without DIN number any email issued is valid?

[Ganeshan Kalyani]

Replied to issue id 119394 having same query.

AI Summary

Authority to demand taxpayer records via email questioned; validity hinges on authentication and jurisdictional scope. Whether tax authority officials may solicit taxpayer financial statements by bulk email, and whether such requests are legally effective when sent without formal identification, are raised by a taxpayer query about CGST officers emailing top clients seeking Balance Sheets and Profit & Loss accounts for multiple assessment years and stating the demand is at the behest of higher officials; the key concerns are the validity of email requests, required authentication, and jurisdictional authority for electronic demands.