Assessment Order is void when the Notice is not served by the GST Department

Last updated: 26 October 2023

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Quick Summary

The Madras High Court has ruled that a Goods and Services Tax (GST) assessment order is invalid if the required notice was not properly served on the taxpayer. The court found that the assessment order was passed without adhering to the conditions stipulated in Section 169(1)(b) of the CGST Act and without providing the taxpayer an opportunity to be heard. Consequently, the order was quashed, and the GST department was directed to grant a personal hearing and complete the assessment within eight weeks.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court (Madurai Bench) in the case of M/s. Tvl. Diamond Shipping Agencies Pvt. Ltd. v. Assistant Commissioner, Tuticorin [W.P. (MD) 6874 of 2023 dated August 29, 2023] allowed the writ petition and held that an assessment order could not be passed without serving notice as per the conditions stipulated in Section 169(1)(b) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
W.P. (MD) 6874 of 2023 dated August 29, 2023

Daily Limit Reached