SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle

The Gauhati High Court set aside a Show Cause Notice (SCN) issued under the CGST Act as it was sent to the wrong address. The court ruled that the notice violated the principles of natural justice, as the assessee did not have the opportunity to respond. This judgment highlights the importance of correct service of notices to ensure fairness in legal proceedings. The decision protects the rights of taxpayers and ensures that procedural lapses by authorities do not result in unjust outcomes.