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 Order-in-Original dated October 26, 2022 (“the Impugned Order”) passed by the Revenue department (“the Responde...