9911796707
TMI Blog2023 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner's address at 12/21, 2nd Line Beach, Parrys, Chennai, Tamil Nadu - 600 001, which remained unserved on the petitioner as the petitioner had shifted the place of business from aforesaid address to Flat No.14, AK Nayak Bhavan, 6th Floor, Jahangir Street, Muthialpet, George Town, Chennai. 3. After the petitioner had shifted to his new place of business, the petitioner had intimate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has however received a recovery notice dated 22.03.2023, at his new address. Hence, the petitioner is before this Court stating that the impugned order has been passed in violation of principles of the natural justice. 6. Opposing the prayer, the learned Senior Panel Counsel for the respondents submit that the petitioner has failed to pay tax as was required and also failed to appear in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the change of address in the Web Portal on 07.04.2022. 9. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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