Wrong Address, Wrong Notice: How the Madras High Court Ruled in Favor of Taxpayer KPS & Co. vs Principal Commissioner of CGST (10-Aug-2023) #Taxation #LegalBattle

Service of show cause notice to petitioner’s old address when change of address intimated by petitioner in Web Portal prior to issuance of notice, is not proper service of notice on petitioner.

Thus, proceedings initiated continued without proper service of notice on petitioner - Impugned order quashed.