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GST Assessment Order is void when Notice is not served: Madras High Court
Case Law Details
- Case Name
- Tvl. Diamond Shipping Agencies Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Madras High Court
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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...
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