GST SCN served on Different Address: Delhi HC directs assessee to Correct Details in GST Portal

The Delhi High Court has issued a directive to an assessee, instructing them to promptly correct any inaccuracies in their registered address details as recorded on the Goods and Services Tax (GST) portal. This order came after several GST-related notices that were issued by the tax authorities remained undelivered to the assessee. The court's judgment seeks to strike a balance between the taxpayer's fundamental responsibility to maintain accurate and up-to-date records with the tax authorities' obligation to ensure effective and reliable communication with taxpayers before taking any adverse actions against them for non-compliance or other reasons.