show- cause notice issued to some one other than proprietoe

[giri gattupalli]

respected sir,

good evening to all . a show cause notice is served to a person who is not a proprietor or a employ or who is not authorized person. communication not reached to proprietor and FORM DRC-07 raised eventually .and show -cause notice not uploaded in website or sent in authorized mail. the person who signed notice is not an employ or any authorization was not given by proprietor. what is way forward for proprietor please suggest.

thanking you

[Padmanathan KV]

Dear Kasturi Sir,

Sorry for the inadvertent error while typing your name in the previous post.

Sincere apologies.

Regards

[KASTURI SETHI]

Sh.Padmanathan Kollengode Ji,

No apology is required please.

AI Summary

Violation of natural justice: improperly served show cause notices can invalidate tax adjudication and permit fresh proceedings.
Service of a show cause notice on a person who is not the proprietor, employee, or authorised representative constitutes failure to issue the SCN to the person chargeable and breaches principles of natural justice; statutory notice requirements under the CGST Rules must be complied with, and failure cannot be cured by reminders or by subsequent adjudication. Remedies include departmental appeal (subject to pre-deposit) or writ relief to quash defective proceedings and secure directions to issue fresh SCN and afford a hearing; courts have quashed demand orders and allowed re-initiation in such circumstances.