HC: Strikes down SCN/Orders for GST liability communicated over email, for procedural-deviation

MP HC strikes down demand/summary order pertaining to FY 2018-19 and 2019-2020 in view of statutory procedure prescribed for communicating show-cause notice/order under Rule 142 (1) of CGST Rules having been violated by Revenue; Seeks State’s reply on addressing assesse’s grievance regarding violation of natural principle justice on the anvil of Rule 142 of the CGST Rules; Perusing Rule 142 as well as the reply filed, holds that “…the only mode prescribed for communic...