CGST SCN for Personal Hearing Issued on old Address: Delhi HC Allows

The Delhi High Court allowed a CGST Show Cause Notice (SCN) for personal hearing, which was issued on an old address, to be rectified. The court recognized that sending the SCN to an outdated address could deprive the assessee of a fair opportunity to present their case. This decision underscores the importance of effective communication in tax proceedings and ensures that taxpayers are properly informed of personal hearing dates and locations. It promotes adherence to natural justice principles, preventing ex-parte orders due to administrative oversights in addressing communications.