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GST assessment order served to old address is not valid service of order: Madras HC

The Madras High Court has ruled that a GST assessment order is considered validly served if it is sent to the address listed in the GST registration records of the taxpayer. This decision came in response to a case where a taxpayer challenged the validity of an assessment order because it was not served at their actual place of business. The court clarified that the address provided during GST registration is deemed the appropriate address for serving legal documents, and thus, the service of the order at this address was upheld as valid. This ruling emphasizes the importance of maintaining accurate and current registration details with the GST authorities to ensure proper communication and legal proceedings.

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