Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)
Madras High Court held that assessment order served to old address instead of new address is not valid service of order. Accordingly, attachment order passed thereafter is quashed.
Facts- The petitioner is a partnership firm engaged in the business of construction of residential properties on joint venture basis. The said firm was registered under the Finance Act, 1994 as a registered person. Upon receipt of a show cause notice dated 15.07.2020, the petitioner issued a letter dated 24.03.2021 requesting for a postponement of the scheduled hearing. Thereafter, a detailed reply was issued by the petitioner, through its counsel, on 18.08.2021. According to the petitioner, no order was communicated by the first and second respondents after the above mentioned reply was issued.
Upon receiving a call from the recovery section of the Goods and Services Tax Department, it is stated that the petitioner wrote to the first and second respondents on 29.11.2022 and informed them of the shifting of the registered office of the petitioner from the original address to new address. The petitioner also requested for a certified copy of the assessment order issued against the firm. A further communication in this regard was issued on 19.12.2022. A little later, the impugned attachment order was received by the petitioner. The present writ petition was filed in the above facts and circumstances.
