CALLING FOR INFORMATION BASED ON EMAIL, Goods and Services Tax - GST

[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?

Posts / Replies

[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.