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2021 (5) TMI 493 - HC - GSTViolation of principles of natural justice - Service of pre-assessment SCN - notice was sent to the earlier business address of the petitioner, which was never received by petitioners - change of address of petitioners - HELD THAT - The impugned Assessment Orders passed by the 1st respondent for the periods 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18 are set aside - the matters are remitted back to the 1st respondent for fresh consideration; the 1st respondent shall issue pre-assessment show cause notice to the petitioners to the address mentioned in the cause title in the Writ Petitions in accordance with Rule 64(1)(b) of the Telangana VAT Rules - Petition allowed by way of remand.
Issues:
Challenge to Assessment Orders under Telangana VAT Act, 2005 due to non-receipt of pre-assessment show cause notices after change of address post-GST regime. Analysis: The judgment addressed the challenge to Assessment Orders under the Telangana VAT Act, 2005 for the years 2013-14 to 2017-18. The petitioners contended that the pre-assessment show cause notices were sent to their previous business address, which they did not receive as they had changed their address post the introduction of the GST regime on 01-07-2017. The petitioners submitted a copy of the Registration Certification in Form GST REG-06 issued by the Government of India on 18-07-2018, along with an order for cancellation of registration under the GST Act dated 27-07-2019. The petitioners argued that the Assessment Orders violated the principles of natural justice as they were not served with the pre-assessment show cause notices. The Assistant Government Pleader representing the respondents acknowledged that the petitioners had changed their address, as evidenced by the certificate issued in Form GST REG-06 by the Government of India. It was confirmed that the notices had been sent to the previous address of the petitioners by the Assessing Officers, resulting in non-receipt by the petitioners. In light of these facts, the Court allowed all the Writ Petitions, setting aside the impugned Assessment Orders for the mentioned periods. The matters were remitted back to the 1st respondent for fresh consideration. The 1st respondent was directed to issue pre-assessment show cause notices to the petitioners at the address mentioned in the cause title in the Writ Petitions, following Rule 64(1)(b) of the Telangana VAT Rules. The petitioners were granted six weeks from the receipt of the show cause notice to file objections with supporting material, and a personal hearing was mandated to be provided by the 1st respondent. The judgment emphasized the necessity of passing a reasoned order in accordance with the law and communicating it to the petitioners, with no costs imposed. As a result, any pending miscellaneous petitions were to be closed.
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