https://www.taxtmi.com/forum/issue?id=2656 Where a show-cause notice could not be served due to change or non existence of address, the assessee bears the duty to inform the department of any change of address; notices sent to an old address after such notification are not enforceable. If the assessee failed to notify, they should promptly collect the SCN from the department and intimate the correct address to regularise service and protect procedural rights. en-us Tue, 18 Jan 2011 18:10:00 +0530 Thu, 23 Jan 2025 15:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2656 Where a show-cause notice could not be served due to change or non existence of address, the assessee bears the duty to inform the department of any change of address; notices sent to an old address after such notification are not enforceable. If the assessee failed to notify, they should promptly collect the SCN from the department and intimate the correct address to regularise service and protect procedural rights. Discussion-Forum Service Tax Tue, 18 Jan 2011 18:10:00 +0530 https://www.taxtmi.com/forum/issue?id=2656