2023 (10) TMI 96 - HC - GST

Service of SCN - change in address - intimation of change of address in the GST portal done - SCN sent at the old address - H ELD THAT - There is no merits in the impugned order as admittedly prior to the issuance of Show Cause Notice dated 28.04.2022, the petitioner had shifted the place of business to Flat No.14, AK Nayak Bhavan, 6th Floor, Jahangir Street, Muthialpet, George Town, Chennai. The petitioner had sent suitable intimation regarding the change of address in the Web Portal on 07.04.2022. Thus, the proceedings initiated were continued without proper service of notice on the petitioner. Therefore, the Impugned order is liable to be quashed. It is accordingly quashed and the case is remitted back to the respondents to pass fresh order on merits and in accordance with law within a period of eight weeks from the date of receipt of a copy of this order - Petition disposed off.

Summary

Issues involved:
The issues involved in the judgment are the service of Show Cause Notice, change of address, failure to respond to notices, violation of principles of natural justice, and the quashing of the impugned order.

Service of Show Cause Notice:
The Petitioner was issued a Show Cause Notice under Section 73 of the Finance Act, 1994, which was served at the old address of the Petitioner. The Petitioner had already shifted the place of business to a new address and had intimated the change of address in the GST portal to the respondents. However, the personal hearing notice sent to the old address remained unserved, leading to an adverse order against the Petitioner.

Change of Address and Failure to Respond to Notices:
The Petitioner had shifted the place of business to a new address and had duly informed the authorities about the change. Despite this, the Show Cause Notice and personal hearing notice were sent to the old address, resulting in the Petitioner not responding to the notices. The impugned order was passed without proper service of notice on the Petitioner, leading to a violation of principles of natural justice.

Violation of Principles of Natural Justice:
The Petitioner contended that the impugned order was passed in violation of principles of natural justice as the notices were sent to the old address even after the change of address was intimated to the authorities. The Court found merit in this argument and quashed the impugned order, remitting the case back to the respondents for a fresh order in accordance with the law.

Decision and Order:
The Court held that the impugned order was liable to be quashed as the proceedings were initiated without proper service of notice on the Petitioner. The Court ordered the quashing of the impugned order and remitted the case back to the respondents to pass a fresh order within eight weeks. The Petitioner was directed to file a reply to the Show Cause Notice within four weeks. The Writ Petition was disposed of with these observations, and no costs were awarded.