https://www.taxtmi.com/caselaws?id=256024 Statutory service of a show cause notice must comply with the governing adjudication rules, and service on a company address does not amount to valid service on a former director who had already resigned. Because the notice was not served at the person's residence, last known residence, or last place of business or work, the recipient was denied the opportunity to invoke statutory defences, including that he was not in charge of day-to-day affairs or had exercised due diligence. An adjudication founded on such defective service is contrary to the notice requirements and natural justice and cannot be sustained against that person. en-us Tue, 25 Nov 2014 00:00:00 +0530 Mon, 02 Feb 2015 20:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256024 Statutory service of a show cause notice must comply with the governing adjudication rules, and service on a company address does not amount to valid service on a former director who had already resigned. Because the notice was not served at the person's residence, last known residence, or last place of business or work, the recipient was denied the opportunity to invoke statutory defences, including that he was not in charge of day-to-day affairs or had exercised due diligence. An adjudication founded on such defective service is contrary to the notice requirements and natural justice and cannot be sustained against that person. Case-Laws FEMA Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256024