Hyderabad, Aug. 29 -- The Telangana High Court has recently come down strongly on GST authorities for issuing a tax recovery notice based on an outdated address, even though the trader had consistently submitted returns and updated the business address online.

This dispute arose when M Subbayya, a partner in Sree Akshaya Oil Refineries, received notices at his firm's old address.

The GST department subsequently cancelled the company's GST registration and issued a garnishee order on its bank account to recover dues of approximately Rs 3 crore.

Petitioner's arguments

Subbayya challenged this in the High Court, arguing that all legal communications should have been addressed to the firm's updated location on file a requirement the depar...