Proper Service of Notice Crucial for GST Assessment Validity: Madras HC

M.Vimalraj Vs Union of India (Madras High Court) The Madras High Court, in the case of M.Vimalraj Vs Union of India, addressed the critical issue of notice service in Goods and Services Tax (GST) assessment proceedings. The petitioner challenged an assessment order dated 03.11.2023 for the assessment year 2018-19, arguing that it was issued without proper service of notice. The court, referencing a precedent set in a batch of similar writ petitions, emphasized the necessity of adhering to the prescribed modes of notice service as outlined in Section 169(1) of the Central Goods and Services Ta...