Fresh opportunity be granted for personal hearing when SCN was inadvertently sent to old address of the Assessee

Last updated: 28 June 2024

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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

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 671907_5702_c_ekambaram.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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