https://www.taxtmi.com/forum/issue?id=118695 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. en-us Sat, 12 Aug 2023 18:44:51 +0530 Thu, 23 Jan 2025 14:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118695 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. Discussion-Forum GST Sat, 12 Aug 2023 18:44:51 +0530 https://www.taxtmi.com/forum/issue?id=118695