2026-VIL-984-KAR
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SGST High Court Cases

GST - Denial of appellate remedy - Non-communication of adjudication order to updated address - Recovery notice issued without furnishing copy of adjudication order - Petitioner had updated change in registered address in year 2023 but adjudication order dated 27.03.2024 was sent to old address. Accordingly, petitioner did not receive adjudication order and recovery notice in Form DRC-13 was subsequently - Whether recovery notice can be issued when adjudication order has not been communicated to petitioner due to outdated address and whether limitation for appeal starts from date of recovery notice or from date of communication of adjudication order - HELD – The adjudication order must be communicated to petitioner at registered address and if petitioner has updated address, order must be sent to updated address. Even if petitioner may have come to know about SCN and participated in proceedings, that cannot be held against petitioner to infer knowledge of adjudication order as of its date. Admittedly, adjudication order was sent to address from which petitioner had moved. There could be intervening circumstances which may justify inference that petitioner was not aware of order until service of recovery notice - Period of limitation for appellate remedy is required to be reckoned from date of communication of order to petitioner. Petitioner has now received copy of order and limitation for challenging order must commence from date of receipt of adjudication order by petitioner - Recovery notice issued during period when petitioner was not aware of adjudication order cannot be sustained - Petition is allowed by quashing recovery notice. Petitioner granted liberty to avail remedy against adjudication order with limitation for appeal being computed from date of receipt of adjudication order – The petition is allowed
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