Issue of SCN

[BAL KRISHAN GARG]

Dear All Members , SCN was served upon 2 assessee out of 4 and properly replied also .My Question is whether SCN in the balance 2 cases could not served to the assessee due to may be change of address / or not existed on the address given in the SCN .Although Legal Representative have attended earlier at least 5 times immediately before the issue of SCN and replied in all hearing before the AC ? Is there any legal duty on the part of the assessee to receive the same from the devision itself or Is there any duty of the department to serve the same particularly in the situation where the legal rep.have before the authority ? Please suggest me whether should I ask to the assessee to collect the same or should I keep silent until there is service of SCN ? Is there any penalty which the department can impose on the assessee in case , SCN could not be served . Please advise . Thanking You , B.K.GARG

AI Summary

Assessees Must Update Address or Collect Show Cause Notice to Avoid Legal Issues Under Section [Relevant Section]. A query was raised regarding the non-service of a Show Cause Notice (SCN) to two out of four assessees due to a possible change of address. Despite previous attendance by a legal representative, the issue arose whether the assessees should collect the SCN or wait for it to be served. The reply advised that if there was a change of address, the assessees should have informed the department. Failure to do so requires them to collect the notice and update their address promptly to avoid any legal complications.