GST Notices Sent to Wrong Address Not Considered Properly Served, Even If Not Undelivered

Champions Steel Industries Private Limited Vs Union of India (Bombay High Court) The case Champions Steel Industries Pvt. Ltd. vs. Union of India involved the challenge to a show cause notice and an Order-in-Original (O-I-O) issued by the Directorate General of GST Intelligence. The petitioner argued that the notice was sent to an incorrect address and not served properly, violating principles of natural justice. The petitioner’s registered address, A/3, Ahmedabad Street, Carnac Bunder, Mumbai – 400 009, was documented correctly in initial communications but later notices, including the O-...