TaxTMI 
TaxTMI 
2023 (11) TMI 956
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....uential notice of bank attachment dated 22 June, 2023. 2. Briefly, on 11 December, 2020 the petitioner was issued a pre-show cause notice in FORM GST DRC-01A for the period 2018-19. It is alleged that the said notice had been uploaded in the category of "Additional Notice and Orders" in the GST portal. It is further alleged that an unsigned notice was issued without verification of returns under section 61 of the Act and in violation of Rule 26(3) of the CGST Rules. Thereafter, on 15 January, 2021 the respondent no. 4 issued an unsigned show cause notice under section 73 of the Act and a summary notice in FORM GST DRC-01. 3. The primary grievance of the petitioner in respect of the impugned proceedings and notices is that prior to iss....
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....0 and a penalty equivalent to the tax specified in the notice. (2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in sub-section (10) for issuance of order. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of statement under sub-section (3) shall be deemed to be service of notice under sub-section (1) of section 73, subject to the condition th....
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....cer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order. (10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund. (11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of co....
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....over, contemporaneous knowledge of such notices or intimation of tax had also been forwarded to the petitioner by email. Thus, the petitioner was duly intimated in multiple modes. In such circumstances, the plea of non-receipt of notice to the petitioner is unacceptable. 6. There is also no merit in the contention that the notices issued to the petitioner were neither signed nor authenticated. Any notice issued and uploaded in the GST Portal is automatically authenticated by way of digital signatures. The name and designation of the officer is usually reflected therein. In any event, there are adequate safeguards in section 74(9) of the Act itself which provide for an opportunity to every assessee to submit a representation to the proper....