https://www.taxtmi.com/caselaws?id=386627 Rule 7 requires service of a show cause notice by personal delivery, registered post to the last known residence or place of business, and only then, if those methods fail, by affixation. Service by direct affixation without showing prior effective attempts was held invalid, and available email correspondence supported the need for electronic service where permitted. Because the notice was not duly served, the noticee was denied an opportunity to reply, breaching natural justice and Article 14. The ex parte penalty order was therefore unsustainable, and the matter was remitted for fresh adjudication after proper service and hearing. en-us Thu, 18 Jul 2019 00:00:00 +0530 Fri, 04 Oct 2019 10:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386627 Rule 7 requires service of a show cause notice by personal delivery, registered post to the last known residence or place of business, and only then, if those methods fail, by affixation. Service by direct affixation without showing prior effective attempts was held invalid, and available email correspondence supported the need for electronic service where permitted. Because the notice was not duly served, the noticee was denied an opportunity to reply, breaching natural justice and Article 14. The ex parte penalty order was therefore unsustainable, and the matter was remitted for fresh adjudication after proper service and hearing. Case-Laws SEBI Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386627