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?

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.