HC Sets Aside GST Order: Notice Not Physically Served, Violation of Natural Justice

Jak Communications Private Limited Vs Deputy Commercial Tax Officer (Madras High Court) Introduction: The Madras High Court recently delivered a significant judgment in the case of Jak Communications Private Limited vs Deputy Commercial Tax Officer, challenging an order dated 25.05.2023. The crux of the matter revolves around the non-physical service of GST notices, leading to a violation of principles of natural justice. Detailed Analysis: The petitioner’s counsel argued that crucial notices dated 12.2021, 24.03.2023, and 15.05.2023 were uploaded on the GST portal but were not physicall...