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2021 (5) TMI 493 - HC - GSTViolation of principles of natural justice - Service of pre-assessment SCN - notice was sent to the earlier business address of the petitioner, which was never received by petitioners - change of address of petitioners - HELD THAT:- The impugned Assessment Orders passed by the 1st respondent for the periods 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18 are set aside - the matters are remitted back to the 1st respondent for fresh consideration; the 1st respondent shall issue pre-assessment show cause notice to the petitioners to the address mentioned in the cause title in the Writ Petitions in accordance with Rule 64(1)(b) of the Telangana VAT Rules - Petition allowed by way of remand.
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