GST Officers Must Apply Mind, Not Just Follow Formality in Serving Notices: Madras High Court
The Madras High Court has emphasized that GST (Goods and Services Tax) officers must apply their minds when serving notices and not merely fulfill procedural formalities, especially when taxpayers fail to respond to electronic communications. The court observed that ineffective service leads to unnecessary litigation, burdening both taxpayers and judicial forums. Madras HC: GST Officers…