9911796707
TMI Blog2024 (3) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement or suppressing of facts. The notice is unclear as to which of the ground applies i.e. fraud, willful misstatement or suppressing of facts. The notice neither bears the name and designation nor the signatures of the issuing authority - As per the petitioner, notice was signed by the Goods and Services Tax Network. Further, we note that the notice states that the noticee is to refer to supporting documents attached to have case specific details, however, admittedly, no such documents were attached with the notice. Rule 21A of the Central Goods and Services Tax Act, 2017, requires that the person who is alleged to be in contravention shall be intimated in Form GST REG 31 electronically on the common portal or by sending the communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but bears the digital signatures of Goods and Service Tax Network. 2. Issue notice. Notice is accepted by learned counsel appearing for respondent No. 2. 3. Learned counsel for respondent No. 3 submits that the subject Notice has been issued by the Central Authorities and the State Commissionerate is neither necessary, nor a property party. 4. In view of the above, learned counsel for petitioner prays for deletion of respondent No. 3 from the array of parties. Accordingly, respondent No. 3 is deleted from the array of parties. Amended memo of parties be filed within two days. 5. Learned counsel for respondents submits that Form GST REG 31 dated 19.02.2024 was physically dispatched to the petitioner on 20.02.2024, calling upon the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST REG 31 electronically on the common portal or by sending the communication to the e-mail address provided at the time of registration or as amended from time to time. 11. Form GST REG 31 admittedly has not been uploaded on the portal or sent electronically over e-mail to the petitioner but is stated to have been sent to the petitioner by physical mail, which cannot be a mode of service, as prescribed under Rule 21A. In any event, Form that has been produced in Court today, is not the show cause notice, which was sent to the petitioner. 12. In view of the above impugned show cause notice dated 19.02.2024 as well as Form GST REG 31 also dated 19.02.2024 are set aside. It is, however, clarified that it would be open to the respondents to is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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