Communication of Show-Cause Notice must be on Revenue’s website and not via Email, says Madhya Pradesh HC

The Madhya Pradesh High Court held that the only mode prescribed for communicating the show-cause notice is by way of uploading on the website of the revenue and not through Email. The petitioner, Akash Garg challenged the demand of tax raised vide summary of order, the foundational show-cause notice/orders of financial year was never communicated to the petitioner who is an individual registered…