Show Cause Notice to Wrong Address Violates Natural Justice Principle

M. Pandidurai Vs Commissioner of GST & Central Excise (CESTAT Chennai) Introduction: In the recently concluded case of M. Pandidurai Vs Commissioner of GST & Central Excise, the Chennai branch of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) underscored the significance of the principle of natural justice in legal proceedings. The tribunal ruled that the issuance of a Show Cause Notice (SCN) to an incorrect address and proceeding with an order without intimating the concerned party for a personal hearing was in violation of the natural justice principle. Analysis: The cru...