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 in GST registration particulars was held to be defective. Because the notice, adjudication order and appellate order were sent to the wrong address and the grievance of non-receipt was not addressed, the assessee was denied a real opportunity to defend the case. The defective service vitiated the proceedings, so the impugned notice and orders were quashed and the matter was remanded for fresh proceedings in accordance with law.

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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.

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