Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise
Date: February 19, 2024
Subject Matter
The GST assessment order served to the old address is not a valid service of the order.
Summary
In this case, a partnership firm challenges an order dated February 16, 2023, which attached its property due to a tax demand of ₹79,09,965. The firm, engaged in residential construction, claims that it did not receive prior communication or the asse…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner challenges an order dated 16.02.2023 attaching the property of the partnership firm in respect of a tax demand of Rs.79,09,965/- and also seeks a direction to the 2 nd respondent to provide a certified copy of the order confirming the tax demand. 2. The petitioner is a partnership firm engaged in the business of construction of re…