“Unsustainable”: Madras HC quashes GST Order Passed in name of Wrong Entity Despite Mentioning Correct GSTIN

The Madras High Court has quashed a GST order, deeming it "unsustainable" because it was "passed in the name of the wrong entity despite mentioning the correct GSTIN." The court emphasized that while the Goods and Services Tax Identification Number (GSTIN) was correct, the order's heading or primary addressee was incorrect, leading to a procedural defect that violates principles of natural justice. This ruling highlights the importance of scrupulous accuracy in official tax communications, ensuring that orders are properly addressed to the legal entity liable, preventing arbitrary demands based on technical flaws.