Gujarat High Court Holds Service of Notices at Old Address Violates Principles of Natural Justice; Quashes GST Proceedings
The Gujarat High Court has ruled that serving show cause notices and orders at an assessee’s old address, despite prior intimation of a change of address, constitutes a violation of the principles of natural justice. The Court quashed the impugned GST proceedings and remanded the matter for fresh adjudication, emphasizing the necessity of proper service.
