Show Cause Notice Issued to Invalid Address and Order Passed without Intimation for Personal Hearing Is Violative of Natural Justice Principle: CESTAT [Read Order]

By Yogitha S. Yogesh - On June 14, 2023 10:30 am - 2 mins read
Show Cause Notice - Invalid Address- Intimation for Personal Hearing- Natural Justice Principle - taxscan

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a show cause notice issued to an invalid address and an order passed without intimation for a personal hearing is violative of the natural justice principle. On verification of accounts of M/s. Ordnance Factory, it was noticed that Shri…

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