Case Details: Sachde Roadlines vs. Union of India (2026) 41 Centax 29 (Guj.)
Judiciary and Counsel Details
- A.S. Supehia & Pranav Trivedi, JJ.
- Shri Abhay Y Desai, for the Petitioner.
- Shri Neel P Lakhani & Ms Nidhi T Vyas, for the Respondent.
Facts of the Case
The petitioner, a registered assessee under GST, had intimated a change of business address, which stood duly reflected in Form GST REG-06 maintained on the GST portal. Despite the said updated particulars being available in official records, the department issued a show cause notice and subsequent adjudication proceedings to the petitioner at the earlier address. The order-in-original was passed without ensuring service at the updated address, resulting in non-receipt of the proceedings by the petitioner. Upon coming to know of the said order, the petitioner preferred an appeal and reiterated the plea regarding non-service, stating that the appellate authority also communicated the appellate order to the old address ignoring the updated records. The petitioner thereafter approached the High Court challenging the validity of the entire proceedings on the ground of improper service. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the issuance of show cause notice, adjudication order, and appellate communication at an address other than the one duly updated in Form GST REG-06 constituted a clear violation of the statutory mode of service prescribed under Section 169 of the CGST Act. It was observed that the authorities were in possession of the correct address and were bound to effect service in accordance with the updated records available on the GST portal. The Court further held that such defective service resulted in the denial of the opportunity of a hearing to the petitioner, thereby vitiating the entire proceedings on account of the breach of principles of natural justice. Accordingly, the impugned show cause notice and consequential orders were quashed and set aside, and the matter was remanded for fresh adjudication in accordance with the law.
