Madras HC Set Aside GST demand order Due to Improper Service of notice

Fazari Multicuisine Restaurant Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court, in Fazari Multicuisine Restaurant vs. Assistant Commissioner (ST), set aside a GST demand order for the assessment year 2019-20 due to improper service of notices. The petitioner, registered under the GST Act, had filed returns and paid applicable taxes. However, discrepancies were found in various GST filings, leading to the issuance of notices. The petitioner argued that they were unaware of these notices since they were only uploaded under the “View Additional Notices” tab on the GST por...