GST Notice Invalid as Sent to Wrong Email, Not Assessee’s Email Address: Madras HC

R. Soundararajan & Co. Vs Deputy Tax Officer (Madras High Court) Introduction: This article explores the case of R. Soundararajan & Co. vs Deputy Tax Officer-1, where the Madras High Court, on 27.04.2022, quashed an impugned order due to an invalid GST notice. The petitioner argued that the notice was sent to a wrong email, violating principles of natural justice. Detailed Analysis: 1. Background of the Writ Petition: R. Soundararajan & Co. filed a writ petition challenging the order dated 27.04.2022, asserting a total turnover discrepancy in the GST order. The petitioner contended...