Failure to provide copy of SCN: Delhi HC Sets aside Service Tax Demand

The Delhi High Court set aside a service tax demand due to the failure of authorities to provide a copy of the Show Cause Notice (SCN) to the assessee. The court emphasized that the principle of natural justice requires that an individual must be given an opportunity to present their case, which includes receiving a proper SCN. The absence of this crucial document rendered the proceedings invalid, leading to the quashing of the demand. The court's decision highlights the importance of procedural fairness in tax administration.