Andhra Pradesh High Court has quashed the assessment order of the GST Department on the ground that the notice was posted at the previous Address even when the address was amended in the GST registration certificate.
“The petitioner is M/s. OSTRO Anantapur Private Limited, Anantapur, and it is involved in the trade of generation and sale of wind power.” Notably, the petitioner bought wind power equipment and accessories which is employed for setting up and operating wind power plants.
The equipment and accessories were sold at Rs 62,40,13,181. Later on, in May 2018, the operations of the Company were transferred from the premises located at Dwaraka Villas, Kalyandurg Road to the current premises at Kovur Nagar. Thereafter, the change of address was brought to the knowledge of the GST Department by a petitioner vide application on the web portal for registration of premises (Kovur Nagar).
And finally, the changed registration certificate was also given to the petitioner on May 15, 2019.
In spite of that confirming the amendment in the address of the petitioner, the 2nd respondent sent the notices to the previous address of the petitioner for the purpose of calling for the books of accounts for verifying for the relevant period.
Additionally, the respondent authority issued a show cause notice (SCN) 
Check out the guide to file a GST REG 18 form online on the official portal. Also, we have mentioned the process of filing with provisions and time limit of the GST REG-18 form. Read more and personal hearing notices at the former address of the petitioner and then the notice was returned to the respondent by the postal authorities. This was confirmed by the respondent in the impugned order itself.
The bench of Justices Uma Devi and Justice U.Durga Prasad Rao noted/found that the GST registration certificate of the petitioner proves that the address of the petitioner was changed. Consequently, on these grounds also, the petitioner could not be said to have received the notices. Finally, The Court held/reached the conclusion that the petitioner did not receive any of the aforesaid notices that have been said to be posted by the respondent authority, and hence, they had no occasion to submit their explanation/objection.
In conclusion, the principles of natural justice have been violated in the aforesaid case. And so, the impugned assessment order ought to be set aside. Finally, the court issued a directive to the respondent to give permission to the petitioner to submit its documents and records in support of the case and then consider them. And after conducting the personal hearing to the petitioner, again pass the fresh assessment order as per the governing law and rules expeditiously.
