Effective service of pre-assessment notice is essential; notices to an outdated address violated natural justice and required remand.

Assessment orders were set aside because the pre-assessment show cause notices were served only at the petitioners' earlier business address, despite the updated address reflected in the GST registration certificate. Since the respondents did not dispute that the notices had not reached the petitioners, the assessment process was held to be vitiated for want of effective service and denial of an opportunity to object and be heard. The matters were remitted for fresh consideration with fresh notice to the updated address, compliance with Rule 64(1)(b) of the Telangana Value Added Tax Rules, filing of objections, personal hearing, and a reasoned order.

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Issues: Whether the assessment orders were liable to be set aside for failure to serve the pre-assessment show cause notices on the petitioners at their updated address, resulting in breach of natural justice, and whether the matters required remand for fresh consideration.

Analysis: The assessment orders were founded on notices issued to the petitioners' earlier business address, although the petitioners had changed their address after the GST regime came into force and had produced the GST registration certificate reflecting the updated address. The respondents did not dispute that the notices were sent to the previous address and had not reached the petitioners. In these circumstances, the assessment process was vitiated for want of effective service of notice and denial of an opportunity to file objections and be heard. Rule 64(1)(b) of the Telangana Value Added Tax Rules, 2005 was directed to be followed on remand, along with issuance of fresh notice to the address stated in the writ petitions.

Conclusion: The assessment orders were set aside and the matters were remitted to the assessing authority for fresh consideration after service of pre-assessment notice, filing of objections, personal hearing, and passing of a reasoned order.

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