Service of SCN

This discussion explores whether the CGST department was functioning during the initial lockdown period in April 2020, specifically questioning the validity of a Show Cause Notice (SCN) allegedly issued on April 12th, 2020, when the client claims no such notice was received. It highlights that nationwide lockdowns generally imply departmental non-functionality and that the burden of proof for service lies with the department. The advice suggests challenging proceedings due to improper service, which would render them null and void, and exploring options like appeals or writ petitions on grounds of natural justice violations.