A note sent to the old address even in the change of address in the GST registration certificate: Andhra Pradesh High Court while quashing assessment order
The Andhra Pradesh High Court while canceling the assessment held that, a notification was sent to the old address even when the change of address in the GST registration certificate.
Business of generations and sales of wind power
Petitioner, M / s. Ostro Anantapur Private Limited, Anantapur, and a company engaged in the business of generations and sales of wind power.
The Petitioner during the relevant period of buying certain items is in the nature of wind power and accessories usage for the regulation and operation of wind power plants. The total value of the equipment is Rs.62,40,13,181.
Address changes direction to the GST Department
Furthermore, during May 2018, the company’s operations shifting from the place in Dwaraka Villas, Kalyandurg Road to the premise at this time in Kovur Nagar, and the address changes direction to the GST Department through its application on the portal for the location registration of Kovur Nagar. The changed registration certificate Issuance for the applicant on May 15, 2019.
Book of accounts for verification for the relevant period
Despite recognizing changes in the Petitioner’s address, the second respondent issued a notification to the former Address of the applicant who called for the book of accounts for verification for the relevant period.
Personal hearing notification
The respondent’s authority also continued to publish the event because of the personal hearing notification and notification to the former address of the Petitioner returned to respondents by the post authority recognized by the respondents in the order itself.
The judge’s division bench U.Durga Prasad Rao and J.uma Devi noted that the Petitioner’s GST registration certificate showed that the applicant’s address was changed. So, for this reason, too, the Petitioner cannot be said to have received the notification that will be sent to the old address.
The court believes that the Petitioner did not receive any of the notifications that are said to have been sent by the respondent’s authority and therefore, they have no chance to submit their explanation/objections.
Principles of natural justice
Likewise, they have no chance to send their cases personally. As a result, the principles of natural justice violation in instant cases. Therefore, the assessment impuge assessment can be set aside. The court directed respondents to allow Petitioner to submit their notes and documents to support their cases and consider them and after giving a personal trial to the Petitioner, passing the order of initial assessors in accordance with the ruled law and rules.
