2026-VIL-539-BOM
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SGST High Court Cases

GST - Service of Show Cause Notice at incorrect address and email-id - Violation of Natural Justice - Upon migration to the GST regime the petitioner updated its principal place of business and additional place of business addresses along with new email IDs on the GST registration certificate and portal. Despite maintaining updated address and email information with the tax authorities, the show cause notice was served at the old registered address and the old email ID - Whether an order passed by the tax authorities without serving the show cause notice at the correct and current registered address and email ID, as per the information maintained in the GST registration certificate and portal, is valid – HELD - The impugned demand order and recovery notice are vitiated by violation of the principles of natural justice. The SCN serves as the foundation for affording an opportunity of being heard to the assessee before passing any order. When the tax authorities maintain current address and email information of the assessee in their own official records and portal, serving the notice at outdated addresses and email IDs amounts to a failure to provide constructive notice to the assessee - The settled principle of law is that no order can be passed against an assessee without affording a reasonable opportunity of being heard. The failure to serve the SCN at the correct address and email ID renders the entire proceeding ex-parte and violates the principles of natural justice - The impugned demand order and recovery notice stand quashed and set aside. The respondents are directed to issue a fresh notice to the assessee at the correct registered address and email ID as reflected in the current GST registration certificate and portal, followed by a personal hearing and pass speaking order in accordance with law – The petition is disposed of
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