Madras HC Quashes GST Order Over Invalid Notice Service

P.N. Traders Vs Deputy State Tax Officer (Madras High Court)

In a significant ruling emphasizing adherence to statutory procedures and principles of natural justice, the Madras High Court has quashed an assessment order issued by the Deputy State Tax Officer against P.N. Traders for the assessment year 2018-19. The Court found that the tax authorities failed to serve the petitioner with a proper notice seeking an explanation for alleged defects, thereby violating Section 169 of the Tamil Nadu Goods and Service Tax Act, 2017 (TNGST Act).

The petitioner, P.N. Traders, operates

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