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    <title>CALLING FOR INFORMATION BASED ON EMAIL</title>
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    <description>Electronic requests for taxpayer records sent to a taxpayer&#039;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.</description>
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      <description>Electronic requests for taxpayer records sent to a taxpayer&#039;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.</description>
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      <law>GST</law>
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