Legal Order Quashed: Invalid Notice Service Violates Due Process, Mandates Fresh Proceedings Within Specified Timeframe

HC found that the impugned order was invalid due to improper service of Show Cause Notice at the Petitioner's old address, despite change of business location being previously intimated. The court quashed the order, directing respondents to issue a fresh notice and allow the Petitioner to respond within four weeks, with a mandate to pass a new order within eight weeks, thereby upholding principles of natural justice.

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Issues involved:
The issues involved in the judgment are the service of Show Cause Notice, change of address, failure to respond to notices, violation of principles of natural justice, and the quashing of the impugned order.

Service of Show Cause Notice:
The Petitioner was issued a Show Cause Notice under Section 73 of the Finance Act, 1994, which was served at the old address of the Petitioner. The Petitioner had already shifted the place of business to a new address and had intimated the change of address in the GST portal to the respondents. However, the personal hearing notice sent to the old address remained unserved, leading to an adverse order against the Petitioner.

Change of Address and Failure to Respond to Notices:
The Petitioner had shifted the place of business to a new address and had duly informed the authorities about the change. Despite this, the Show Cause Notice and personal hearing notice were sent to the old address, resulting in the Petitioner not responding to the notices. The impugned order was passed without proper service of notice on the Petitioner, leading to a violation of principles of natural justice.

Violation of Principles of Natural Justice:
The Petitioner contended that the impugned order was passed in violation of principles of natural justice as the notices were sent to the old address even after the change of address was intimated to the authorities. The Court found merit in this argument and quashed the impugned order, remitting the case back to the respondents for a fresh order in accordance with the law.

Decision and Order:
The Court held that the impugned order was liable to be quashed as the proceedings were initiated without proper service of notice on the Petitioner. The Court ordered the quashing of the impugned order and remitted the case back to the respondents to pass a fresh order within eight weeks. The Petitioner was directed to file a reply to the Show Cause Notice within four weeks. The Writ Petition was disposed of with these observations, and no costs were awarded.

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