Sachde Roadlines v. Union of India

Background of the Case

This case concerns a fundamental aspect of tax administration and procedural fairness under the GST regime, namely whether proceedings can be sustained when the taxpayer is denied an opportunity of hearing because notices and orders were sent to an incorrect address despite the department being informed of the correct address.

The petitioner, Sachde Roadlines, approached the High Court challenging the validity of the entire GST proceedings initiated against it. The challenge was directed against: