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

C. Ekambaram Vs Assistant Commissioner of GST & Central Excise (Madras High Court)

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.

Facts:

C. Ekambaram (“the Petitioner”) filed a writ petition against the Ord

Please become a Premium member. If you are already a Premium member, login here to access the full content.