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?

[KASTURI SETHI]

As per para nos. 3 & 5 of Board's. Circular No. 122/41/2019-GST, dated 5-11-2019, as amended vide circular dated 23.12.19 information can be called for without DIN under exceptional circumstances.

Also go through A.P. High Court judgement dated 06.06.24 reported as 2024 (88) G.S.T.L. 303 (A.P.) in the case of Sai Manikanta Electrical Contractors Vs. D.C. Special Circle, Visakhapatnam-II - 2024 (6) TMI 1158 - ANDHRA PRADESH HIGH COURT.

[Ganeshan Kalyani]

Email is considered to be vailed for taxpayer to make any submission in the proceeding. Similarly, on the reverse way it is valid for the officer to ask some information from the taxpayer. 

[KASTURI SETHI]

I agree with Sh.Ganeshan Kalyani, Sir.  Section 169 (1) (c) refers.

[Amit Agrawal]

Such bulk email communication without DIN has no legal validity. 

These are ex facie views of mine and the same should not be construed as professional advice / suggestion or recommendation.

[Shilpi Jain]

Agreed. Be sure about the source of the mail and do not share the docs through e-mail again. 

Even if you wish to submit please go the GST office, enquire if such mail has been sent and submit it physically to the GST officer/inward section.

[Yash Shah]

Yes, this is valid and they can ask documents via this mode.

As per Section 169(1)(c) of CGST act 2017, Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served inter alia by sending a communication to his e-mail address provided at the time of registration or as amended from time to time.

However, as per Circular 122/41/2019-GST, CBIC has implemented a system for electronic (digital) generation of a Document Identification Number (DIN) for all communications sent by its offices to taxpayers and other concerned persons.

And Any communication issued without an electronically generated DIN shall be regularized within 15 working days of its issuance, by:

(i) obtaining the post facto approval of the immediate superior officer as regards the justification of issuing the communication without the electronically generated DIN;

(ii) mandatorily electronically generating the DIN after post facto approval; and

(iii) printing the electronically generated pro-forma bearing the DIN and filing it in the concerned file.

Therefore, in given case E-mail issued without DIN need to be regularized within 15 working days and after that period if it is regularized as above then that E-mail becomes valid, however if it is not regularized then that E-mail will remain invalid.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Yash.

AI Summary

Service of notices by email may be valid if regularised with a Document Identification Number, otherwise it lacks formal validity.
Electronic requests for taxpayer records sent to a taxpayer's registered email address are capable of constituting valid service, but formal validity depends on issuance of an electronically generated Document Identification Number. Communications issued without a DIN must be regularised through post facto approval, electronic generation of the DIN and filing within the prescribed period; absent such regularisation the communication lacks the administrative identifier required under the DIN regime.