GST Assessment Order is void when Notice is not served: Madras High Court

Tvl. Diamond Shipping Agencies Private Limited Vs Assistant Commissioner (ST) (Madras High Court) In a significant legal development, the Madras High Court (Madurai Bench) has issued a ruling that underscores the importance of adhering to procedural requirements in the realm of GST assessments. The court held in the case of M/s. Tvl. Diamond Shipping Agencies Pvt. Ltd. v. Assistant Commissioner, Tuticorin [W.P. (MD) 6874 of 2023 dated August 29, 2023] that an assessment order cannot be valid if it is passed without serving proper notice, as mandated by Section 169(1)(b) of theCentral Goods and...