2025-VIL-909-DEL
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SGST High Court Cases

GST - Service of Notice on e-mail, Consolidated orders - Whether the service of notice through email to the registered email address of the petitioner on the GST portal is valid and sufficient as per the provisions of the CGST Act – Validity of issuance of a consolidated order covering multiple Financial Years is permissible in cases involving allegations of fraudulent availment of ITC – HELD - As per Section 169(1)(c) of the CGST Act, service of any communication through the email address provided at the time of GST registration is a valid mode of service. The emails sent to the registered email address of the petitioner on the GST portal is presumed to be the email address of the petitioner. The case law relied upon by the petitioner, which dealt with the Income Tax Act, is distinguished as the language of the CGST Act is different from Income Tax – The service of notice through email to the registered email address is valid and in compliance with the statutory requirements - On the issue of a consolidated order covering multiple Financial Years, the Sections 73 and 74 of the CGST Act use the term "for any period" and "for such periods" in the context of fraudulent availment or utilization of ITC. The nature of ITC is such that fraudulent utilization and availment may involve a series of transactions spread over different Financial years, and a solitary transaction in one year may not be sufficient to establish the pattern of fraud. In cases involving allegation of fraudulent ITC, the issuance of a consolidated notice and order for multiple Financial Years is permissible and tenable under the CGST Act - There was no jurisdictional error or violation of principles of natural justice – The writ petition is dismissed with cost
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