2026 (4) TMI 204 - HC - GST

Improper service after notified change of address vitiates GST proceedings, leading to quashing and fresh adjudication.

Service of the show-cause cum demand notice at an old address after the assessee had intimated a change of address and the revised address was reflected ... Validity of demand notice, adjudication order, and appellate order - Service of notice at incorrect address - denial of opportunity of hearing - Violation of Audi Alteram Partem - failure to consider material contention. Service of notice at incorrect address - HELD THAT: - The Court found from the record that the petitioner had already informed the authorities of the changed address and the new address also stood reflected in the registration certificate. Despite this, the show cause notice was issued at the old address and the subsequent proceedings, including the adjudication order and the appellate order, were also communicated at that address. The appellate authority further failed to deal with the specific contention that neither the notices nor the adjudication order had been received by the petitioner. The Court held that, by continuing to serve the proceedings at the old address, the petitioner was effectively denied an opportunity to defend the case. On that short ground, the impugned proceedings were liable to be set aside and the matter remanded for fresh proceedings in accordance with law. [Paras 5, 6] The show cause notice, adjudication order and appellate order were quashed, and the matter was remanded for fresh proceedings in accordance with law, with all rights and contentions kept open. Final Conclusion: The writ petition was allowed on the ground that the authorities had proceeded throughout on the petitioner's old address and the appellate authority had not dealt with the petitioner's objection on non-receipt of notices and order. The impugned proceedings were set aside and the matter was remanded for fresh decision in accordance with law. Issues: Whether the demand notice, adjudication order, and appellate order were liable to be quashed for service at the old address after the assessee had intimated a change of address.Analysis: The record showed that the assessee had informed the department of the change of address in 2017 and the revised address was reflected in the GST registration particulars. The show-cause cum demand notice and the subsequent proceedings were nevertheless sent to the old address, and the appellate authority also failed to deal with the grievance that the notices and orders were never received. Service at the wrong address deprived the assessee of a real opportunity to defend the proceedings and vitiated the process.Conclusion: The impugned notice and orders were quashed and the matter was remanded for fresh proceedings in accordance with law.