https://www.taxtmi.com/caselaws?id=407614 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. en-us Fri, 30 Apr 2021 00:00:00 +0530 Sat, 15 May 2021 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407614 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. Case-Laws GST Fri, 30 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407614