Validity of Notice Service is a Factual Question for Appellate Authority, Not Writ Jurisdiction: Madras HC

V.N.V. Builders Pvt. Ltd. Vs State Tax Officer (Madras High Court) In the case of V.N.V. Builders Pvt. Ltd. vs. State Tax Officer, the appellant challenged an order dated 09.01.2019, arguing that it was not communicated through any official mode, including the GST portal. The issue arose when the appellant received a garnishee notice on 15.05.2024, prompting them to request a certified copy of the order. They contended that the mandatory procedural requirements under the GST Act, such as serving GST DRC-01A, GST DRC-01, GST DRC-07, or GST DRC-07A, were not followed, violating Article 265 of th...