https://www.taxtmi.com/caselaws?id=789135 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. en-us Thu, 26 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789135 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. Case-Laws GST Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789135