HC Quashes GST Show Cause Notice Served at Old Address; Orders Fresh Proceedings

The petitioner, M/s Sachde Roadlines, represented through Dinesh Dhirajbhai Thacker, approached the High Court challenging a show cause notice, the Order-in-Original dated 29.03.2024, and the appellate order dated 15.10.2025 issued by GST authorities under the Central Goods and Services Tax Act, 2017. The petitioner contended that he had informed the Department about the change of address on 27.06.2017 and the updated address was also reflected in the GST Registration Certificate.

The Department issued the show cause-cum-demand notice under Section 174(2)(d) of the CGST Act at the petitioner’s old address. Thereafter, the petitioner never received the notice or the adjudication order passed thereafter. When he later became aware of the proceedings, he filed an appeal mentioning the updated address. The appellate authority still issued its order using the old address. The petitioner held that the entire proceedings were conducted without proper service of notice and in violation of principles of natural justice.

Issue Raised: Whether GST adjudication proceedings served at an old address despite prior intimation of change of address violate the principles of natural justice and are liable to be set aside.

HC’s Ruling: The Hon’ble High Court allowed the writ petition and quashed the show cause notice, Order-in-Original, and appellate order. The Court observed that the petitioner had already informed the authorities about the change of address in 2017 and the same was reflected in the GST registration records. Still, the Department issued the show cause notice and subsequent communications at the outdated address.

The Court further noted that even after the petitioner pointed out the issue before the appellate authority and provided the correct address in the appeal form, the appellate authority failed to consider the contention and again issued the order at the old address. Since the notices and orders were not properly served, the petitioner was effectively denied an opportunity to participate in the proceedings, violating the principles of natural justice.

Therefore, the Court quashed the impugned orders and remanded the matter to the competent authority to initiate fresh proceedings in accordance with law.

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