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GST Notice Returned ‘Addressee Left’ – Ensure Alternative Delivery: Madras HC

Case Law Details

TaxGuru Citation
2025 taxguru.in 4880
Case Name
P. Godwin Prasanna Vs Union of India (Madras High Court)
Date of Judgement/Order
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P. Godwin Prasanna Vs Union of India (Madras High Court)

Madras High Court has set aside an order dated April 13, 2024, issued by the 5th respondent against P. Godwin Prasanna, remanding the matter for fresh consideration. The court’s decision, delivered at the admission stage of the writ petition, primarily hinged on the principles of natural justice, finding that the petitioner was not afforded an opportunity for a personal hearing due to unserved communications.

The case, heard by consent of both parties, highlighted a procedural lapse wherein all notices and communications from the 5th respondent were dispatched to the petitioner’s previous address. These communications were subsequently returned with the endorsement “Addressee Left,” leading to the petitioner’s unawareness of the ongoing proceedings and, consequently, their failure to file a timely reply. As a result, the impugned order was passed without the petitioner being given an opportunity to present their case.

During the proceedings, the counsel for the petitioner submitted that the petitioner was willing to pay a sum of ₹50,000 to the respondent. This offer was made in an effort to secure an opportunity to present their case before the respondent.

In response, Mr. A.P. Srinivas, learned Senior Standing Counsel for respondents 1, 2, 3, and 5, and Ms. P. Selvi, learned Government Advocate for the 4th respondent, fairly conceded that no opportunity for a personal hearing had been provided to the petitioner prior to the issuance of the impugned order. Both counsel concurred with the petitioner’s offer and requested the court to remit the matter back to the 5th respondent, subject to the agreed payment of ₹50,000.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,273

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