Sachde Roadlines Vs Union of India (Gujarat High Court)
In Sachde Roadlines Vs Union of India, the Gujarat High Court examined the validity of proceedings initiated under the Central Goods and Services Tax Act, 2017, where notices and orders were served at an outdated address. The petitioner challenged the show cause notice dated 22.10.2020, the Order-in-Original dated 29.03.2024, and the appellate order dated 15.10.2025 on the ground that all communications were sent to the old address despite prior intimation of change of address on 27.06.2017, including updated details in Form GST REG-06. The petitioner contended that due to such incorrect service, it was deprived of the opportunity to respond and defend its case.
The respondents acknowledged that notices were issued to the old address due to oversight while handling a large number of cases. The Court found from the record that the petitioner had duly informed the authorities of the address change, yet the show cause notice and subsequent orders were issued and communicated at the old address. Even when the petitioner raised this issue in appeal and provided the correct address, the appellate authority failed to consider this contention and continued to communicate at the outdated address.
The Court held that such conduct resulted in denial of an opportunity of hearing and violated principles of natural justice. Since the petitioner had not received the notices or orders, the proceedings were held to be vitiated. On this ground alone, the writ petition was allowed. The Court quashed the impugned show cause notice, adjudication order, and appellate order, and remanded the matter to the appropriate authority for fresh proceedings in accordance with law, if permissible. The authority was directed to complete the process within twelve weeks, while keeping all rights and contentions of both parties open.
