2021 (5) TMI 493

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..... ers 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 - .....

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..... how cause notice was sent to the earlier business address of the petitioner, which was never received by petitioners since the petitioner had changed its address after GST regime came into effect on 01-07-2017. 3. Copy of Registration Certification in Form GST REG-06 issued by the Government of India on 18-07-2018 has been filed by the petitioners. 4. It is also the case of the petitioners t .....

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..... ress of the petitioners and therefore have never reached the petitioners. 7. In this view of the matter, all these Writ Petitions are allowed; 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; matters are remitted back to the 1st respondent for fresh consideration; the 1st respondent shall issue pre-assessme .....

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