Court sets aside Assessment Orders under Telangana VAT Act, 2005 for 2013-18 due to address change post-GST.

The Court allowed all the Writ Petitions challenging Assessment Orders under the Telangana VAT Act, 2005 for the years 2013-14 to 2017-18. The Assessment Orders were set aside due to the petitioners not receiving pre-assessment show cause notices after changing their address post the GST regime. The matters were remitted back for fresh consideration, with directions to issue notices to the correct address, allow objections and a personal hearing, and emphasize the need for a reasoned order communicated to the petitioners. No costs were imposed, and pending miscellaneous petitions were to be closed.

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Issues:
Challenge to Assessment Orders under Telangana VAT Act, 2005 due to non-receipt of pre-assessment show cause notices after change of address post-GST regime.

Analysis:
The judgment addressed the challenge to Assessment Orders under the Telangana VAT Act, 2005 for the years 2013-14 to 2017-18. The petitioners contended that the pre-assessment show cause notices were sent to their previous business address, which they did not receive as they had changed their address post the introduction of the GST regime on 01-07-2017. The petitioners submitted a copy of the Registration Certification in Form GST REG-06 issued by the Government of India on 18-07-2018, along with an order for cancellation of registration under the GST Act dated 27-07-2019. The petitioners argued that the Assessment Orders violated the principles of natural justice as they were not served with the pre-assessment show cause notices.

The Assistant Government Pleader representing the respondents acknowledged that the petitioners had changed their address, as evidenced by the certificate issued in Form GST REG-06 by the Government of India. It was confirmed that the notices had been sent to the previous address of the petitioners by the Assessing Officers, resulting in non-receipt by the petitioners. In light of these facts, the Court allowed all the Writ Petitions, setting aside the impugned Assessment Orders for the mentioned periods. The matters were remitted back to the 1st respondent for fresh consideration. The 1st respondent was directed to issue pre-assessment show cause notices to the petitioners at the address mentioned in the cause title in the Writ Petitions, following Rule 64(1)(b) of the Telangana VAT Rules. The petitioners were granted six weeks from the receipt of the show cause notice to file objections with supporting material, and a personal hearing was mandated to be provided by the 1st respondent. The judgment emphasized the necessity of passing a reasoned order in accordance with the law and communicating it to the petitioners, with no costs imposed. As a result, any pending miscellaneous petitions were to be closed.

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