Change in the address of taxpayer in the records by the GST officials.

So far as passing of orders in original as well as order in appeal in a manner contrary to natural justice, arbitrary, illegal, excessive and wholly without jurisdiction is concerned, the same is prevalent nowadays across all states in India and Gujarat is not an exception. In an interesting case, the taxpayer informed the change in address of his business premises on 27/06/2017 itself to the tax authority which is also reflected in the GST Registration certificate itself. Despite this position, SCN, OIO as well as OIA were issued to old address which the taxpayer did not receive.

The Division Bench of the High Court of Gujarat on 26/02/2026 examined this case in much detail and when questioned the respondent as to why the change of address was not taken appropriately, it was replied by the counsel that the officer had approximately 1400 cases with him. This is not a convincing answer as out of 1400 taxpayers falling under the jurisdiction of the particular tax officer, each and every taxpayer is not changing the address and the change in address takes place only as a rare occasion and that too not so frequently. As the court is not convinced, the matter was decided on the following lines:

5. From the pleadings as well as from the documents on record it is established that the petitioner in the year 2017 i.e. on 27.06.2017 had informed about his change in address and thereafter in Form GST REG-06 a complete new address has been given. However, the subsequent demand-cum show cause notice dated 22.10.2025 under Section 174(2) (d) of the Central Goods and Services Tax Act, 2017 has been issued upon the petitioner on the old address which the petitioner never received. The subsequent proceedings were also conveyed at the old address and ultimately the petitioner when filed an appeal against the order dated 29.03.2024, in appeal Form ST-4 had given his fresh address. Despite the contentions having been raised by the petitioner that none of the show cause notices or the order dated 29.03.2025 has been received by him, the appellate authority proceeded to pass an order in appeal without dealing with this contention. It is pertinent to note that the appellate authority also committed same mistake and the order in appeal dated 15.10.2025 has been passed and communicated at the old address. Hence, the petitioner has been denied an opportunity to defend his case by serving notices and the subsequent order at the old address.

6. In view of the above, the present writ petition on this short ground succeeds. The impugned show cause notice as well as the order are hereby quashed and set aside. The matter is remanded to the appropriate authorities to undertake fresh proceedings in accordance with law, if permissible under law. The same shall be decided within a period of twelve weeks from the date of receipt of this order. It is however, observed that all the rights and contentions of the respective parties are kept open. Rule is made absolute to the aforesaid extent with no order to costs.

Special Civil Application number 2515 of 2026 in the matter of M/s SACHDE ROADLINES, REPRESENTED THROUGH DINESH DHIRAJBHAI THACKER Versus UNION OF INDIA & ORS. - 2026 (4) TMI 204 - GUJARAT HIGH COURT.

The taxpayer got the relief as the case is to be decided afresh. There are few questions that remain unanswered.

1. It appears that the change in address is within the knowledge of tax officials and they used old address purposefully.
2. The tax officials though they are quasi- judicial officers, did not bother to pass orders in violation of principles of natural justice.
3. The mobile number as well as e mail ID of taxpayer is available with the tax officer but an attempt for effective communication was not made.
4. By passing an order, which is subsequently quashed as well as set aside, the tax officer is not only burdening himself, but creates the burden on taxpayer, tax professional as well as that of the Jurisdictional High Court.
5. As GSTAT is likely to be fully functional very soon, the GST officials are expected to pass reasoned orders which are most likely to be upheld by the GSTAT as and when the case reaches the Tribunal.

Let us hope to get qualitative orders from adjudication officers in future as they are aware of the criticism being made on the orders passed by them by the High courts.