All HC: Notice of Proceedings under CGST Act must be Served on Address of Assessee - (12 Jan 2024)
GOODS AND SERVICES TAX
Allahabad High Court has held that once the GST Registration of the assessee is canceled, the Department must serve notices u/s 74 GST Act at the address of the assessee and not simply upload it on the web portal which prevented the assessee from appearing before the authorities.
Tags : ALLAHABAD HIGH COURT ASSESEE GST REGISTRATION CANCELLATION
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