GST Dept Fails to Serve Assessment Order to New Registered Office Despite Being Informed: Madras HC Quashes Attachment Order Issued Later

The Madras High Court has quashed an attachment order issued by the GST Department due to the failure to serve the assessment order to the taxpayer’s new registered office. The taxpayer had informed the department of the change in address, but the assessment order was sent to the old address. The court ruled that the department’s failure to serve the order to the correct address violated the principles of natural justice. The attachment order, which was issued based on the assessment order, was also quashed. The court emphasized the importance of proper service of notices and orders to ensure that taxpayers have a fair opportunity to respond. This ruling highlights the need for tax authorities to adhere to procedural requirements and ensure that communications are sent to the correct address. The decision reinforces the principles of fairness and due process in tax administration.