GST SCN and Assessment Order sent to Old Address Instead of New Address: Madras HC Sets aside Order [Read Order]

The show cause notice and the assessment order were sent to the outdated address, while only the recovery notice was sent to the updated address. This lack of proper notice and failure to provide a personal hearing constituted a violation of natural justice.
GST notice error - Madras HC decision - GST compliance issues - Address update GST - Tax assessment invalid - Taxscan

The Madras High Court has set aside the assessment order due to the Goods and Service Tax, the show cause notice and the assessment order were sent to the outdated address, while only the recovery notice was sent to the updated address. This lack of proper notice and failure to provide a personal hearing constituted…

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