2022 (5) TMI 344

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..... in Rule 68 of the Rules, was issued, rather a postal notice (Annexure No. 2 to the writ petition) was sent - It is a settled principle of law that if enactment or legislation prescribes a particular procedure to conduct business affairs, then it has to be followed. In this case, impugned order has been passed without issuing electronic notice to the petitioner but by issuing registered postal noti .....

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..... mpugned order. It was assailed in an appeal and the appeal was also dismissed. 6. It is not disputed that Rule 68 of the Central Goods and Services Tax Rules, 2017 provides for notice to the non filers of returns a notice in form GSTR 3A shall be issued electronically to a registered person who fails to furnish return under Section 39 or Section 44 or Section 45 or Section 52. 7. It is a .....

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