TaxTMI 
TaxTMI 
2024 (8) TMI 1312
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....dent took up assessment of the taxes due for the period October 2017 to March 2019. A show cause notice dated 22.04.2022 is said to have been prepared and sent to the petitioner, calling upon the petitioner to show cause why Rs. 46,77,312/- should not be recovered from the petitioner under Section 74 (1) of the CGST Act r/w Section 20 of the Integrated Goods and Services Act, 2017 (herein referred to as "IGST Act 2017"), interest as applicable on the aforesaid amounts and equivalent penalty under Section 74 (1) of the CGST/ SGST Act r/w Section 122 of the CGST Act along with Section 20 of the IGST Act, 2017. No reply was received from the petitioner in this regard, despite service of this notice on the E-Mail ID of the tax payer on 18.05.20....
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....of the notices, that are said to have been sent by the 3rd respondent, had been received by the petitioner and as such the petitioner had no notice of any of the proceedings and the impugned order suffers from violation of principles of natural justice. 7. Smt. Santhi Chandra, learned counsel appearing for the official respondents would submit that though notices sent physically may not have been received by the petitioner, the fact remains that notices sent to the registered E-Mail ID of the petitioner have been received in the said E-Mail ID and consequently, it must be held that such notices have been received by the petitioner. She would submit that, in such circumstances, there is no violation of the principles of natural justice. 8.....