GST assessment order served to old address is not valid service of order: Madras HC

Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court) Madras High Court held that assessment order served to old address instead of new address is not valid service of order. Accordingly, attachment order passed thereafter is quashed. Facts- The petitioner is a partnership firm engaged in the business of construction of residential properties on joint venture basis. The said firm was registered under the Finance Act, 1994 as a registered person. Upon receipt of a show cause notice dated 15.07.2020, the petitioner issued a letter dated 24.03.2021 request...