GST Notice Returned ‘Addressee Left’ – Ensure Alternative Delivery: Madras HC

P. Godwin Prasanna Vs Union of India (Madras High Court)

Madras High Court has set aside an order dated April 13, 2024, issued by the 5th respondent against P. Godwin Prasanna, remanding the matter for fresh consideration. The court’s decision, delivered at the admission stage of the writ petition, primarily hinged on the principles of natural justice, finding that the petitioner was not afforded an opportunity for a personal hearing due to unserved communications.

The case, heard by consent of both parties, highlighted a procedural lapse wherein all notices and commun

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