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

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 Respondent”) on the ground that the Petitioner be granted an opportunity to contest the demand on merits as the Impugned Order was passed stating that no person was found on the address where SCN was sent as the Petitioner had shifted to new address. Also, it is stated that as the Petitioner was not registered for Service Tax purposes, the SCN was sent to the address as per the data on the Income Tax Portal which was the old address of the Petitioner.

Issue:

Whether fresh opportunity be granted for filing of reply and personal hearing when SCN was inadvertently sent to old address of the Assessee?

Held:

The Hon’ble Madras High Court in the case of W.P. No. 12380 of 2024 allowed the writ petition and held that the Petitioner be granted an opportunity to the Petitioner to contest the tax demand on merit. Hence, the Impugned Order was set aside and the Petitioner was directed to file reply after the receipt of SCN.

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