Madras HC: Personal Hearing Granted for SCN Sent to Old Address

Quick Summary

The Madras High Court has ruled that a taxpayer should be given a fresh chance to contest a tax demand on its merits. This decision was made because the Show Cause Notice (SCN) was inadvertently sent to the taxpayer's old address, preventing them from filing a reply or attending a personal hearing. Consequently, the original order was set aside, and the taxpayer was directed to submit a reply upon receiving the SCN.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in C. Ekambaram v. Assistant Commissioner of GST And Central Excise [W.P. No. 12380 Of 2024 dated June 7, 2024], held that fresh opportunity be granted for personal hearing and filing of reply when Show Cause Notice ("the SCN") was inadvertently sent to old address of the Assessee.

Citation :
W.P. No. 12380 Of 2024 dated June 7, 2024

Daily Limit Reached