GST notice notice uploaded to a temporary ID: Madras HC directs reconsideration

Annalakshmi Stores Vs Deputy State Tax (Madras High Court) In the case of Annalakshmi Stores vs. Deputy State Tax, Madras High Court addressed writ petitions challenging assessment orders under Section 63 of the Central Goods and Services Tax Act, 2017 (CGST Act) concerning specific assessment periods. The primary issue revolved around the cancellation of GST registration of Annalakshmi Stores with retrospective effect from 31st August 2017 due to non-filing of returns continuously for six months. The petitioner contended that they were unaware of the issuance of notices and show cause notices...