C. Ekambaram Vs Assistant Commissioner of GST & Central Excise
Date: June 7, 2024
Subject Matter
SCN sent to old address of taxpayer: Fresh opportunity to be granted for personal hearing
Summary
The case involves a petitioner, who is a painting contractor, challenging an order on the ground of breach of principles of natural justice. The petitioner asserts that he did not receive the show cause notice or the impugned order until a recovery n…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order in original dated 26.10.2022 is challenged on the ground of breach of principles of natural justice. The petitioner asserts that he is a painting contractor. While he was an Income Tax assessee, he was not registered for service tax purposes. Upon purchasing a house on 07.11.2013, the petitioner shifted from the old premises at No.20/38…