Assessment Order is void when the Notice is not served by the GST Department
Last updated: 26 October 2023
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
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Bimal Jain
Published in GST
Views : 242
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