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The impugned Assessment Orders are in violation of principles of natural justice because none of the pre-assessment show cause notices for the said periods has been served on petitioners. Matters are remitted back to the 1st respondent for fresh consideration.

Section 62 of the CGST Act, 2017— Assessment Orders – The petitioner challenged Assessment Orders on the ground that the pre-assessment SCNs sent to the earlier business address of the petitioner, which were never received by petitioners since the petitioner had changed its address after GST regime came into effect on 01-07-2017. The counsel for petitioners contend that the impugned Assessment Orders are in violation of principles of natural justice because none of the pre-assessment show cause notices for the said periods has been served on petitioners. The respondent counsel does not dispute that the address of the petitioners was changed. Held that:- The Hon’ble High Court allowed the writ Petition and set aside the assessment orders. Remitted the matters back to the respondent for fresh consideration.
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