This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Orders Served via Portal Valid; Section 169(1)(d) Methods Are Alternative, Not mandatory in conjunction
Case Law Details
- Case Name
- New Grace Automech Products Pvt. Ltd. Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
New Grace Automech Products Pvt. Ltd. Vs State Tax Officer (Madras High Court)
In the case of New Grace Automech Products Pvt. Ltd. vs. State Tax Officer, the petitioner challenged a tax demand order under the Tamil Nadu Goods and Services Tax (TN-GST) Act, 2017. The primary contention was that the order, dated February 7, 2022, was not served as per Section 169(1)(b) of the Act, which requires service through registered post, speed post, or courier with acknowledgment due. The petitioner argued that the order was not properly communicated, thereby affecting their right to appeal. However, the...
