GST SCN and Assessment Order sent to Old Address Instead of New Address: Madras HC Sets aside Order

The Madras High Court set aside a GST assessment order that was sent to an old address instead of the new one provided by the taxpayer. The court ruled that this oversight denied the taxpayer a proper opportunity to respond to the tax demand, which violates principles of natural justice. The case reiterates the importance of proper communication by tax authorities and the need for diligence when dealing with address changes. Sending critical notices to incorrect addresses undermines due process and may render orders legally invalid.