2023 (7) TMI 913

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..... tners thereof, should reasonably have been aware that upon a show-cause notice of such kind being issued and the response being received, an order would follow, whether dropping the demand or finding the assessee liable for the entirety or a part of the demand. It would not do for the assessee to claim that the assessee had no obligation to keep track of the matter. At any rate, the thin thread on which the present petition hangs is as to whether the relevant order-in-original of August 14, 2020 was issued to or received by the assessee in question. For a start, since this writ petition has been filed by a different partnership firm, albeit through a common partner, the allegation in the petition that the relevant assessee did not receiv .....

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..... account of Amjok Auto Agencies and is not the bank account of Bhalang Associates. However, it is evident from the petitioner s submission that the partner through which the present petition has been filed is a partner of both Bhalang Associates and Amjok Auto Agencies. 3. The primary ground urged on behalf of the writ petitioner is that Bhalang Associates and its partners did not receive the order-in-original dated August 14, 2020 in pursuance whereof the order of attachment has been issued and the relevant assessee has been branded as a defaulter. 4. However, it appears that the order-in-original came to be passed pursuant to a show-cause-cum-demand notice of November 8, 2019 issued by the Department to which the relevant assessee re .....

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..... s should have taken appropriate steps in accordance with law by now. It is nearly 10 months since the receipt of the relevant notice by the assessee. Though there is no period of limitation prescribed for matters pertaining to Article 226 of the Constitution of India, yet the writ court does not come to support a laggard or someone who has slept over his perceived rights. 8. For the reasons aforesaid, the petition is not entertained and the relevant assessee and its officers are left free to take appropriate steps in accordance with law. It is also made clear that the writ petitioner firm in this case will be entitled to make a representation to the Department that the firm was not liable to make any payment under the order-in-original, .....

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