Gujarat HC Quashed GST Proceedings Due to Service of Notices at Wrong Address

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of proceedings initiated under the Central Goods and Services Tax Act, 2017, where notices and orders were served at an outdated address.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. T...