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TMI Blog2023 (11) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... Mishra a/w Mr. Sangeeta Yadav. JUDGMENT (PER JITENDRA JAIN, J.):- By this petition filed under Article 226 of the Constitution of India, the petitioner seeks following reliefs :- "(a) that this Hon'ble Court may be pleased to issue a writ, order or direction in the nature of mandamus or any other appropriate writ thereby declaring that the impugned Order-in-Original dated 30.11.2022, Exhibit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rks contract services of the petitioner. The correspondence with respect to the said audit was done by the respondents at the following address :- "M/s. Jai Shri Krishna Enterprises, (Prop. J.A. Patil), No. 02, Shiv Ratna Apartments, Professor Colony, Dhule - 424 002." (ii) On 1st July 2017, the Goods and Services Tax Act (CGST) was introduced which subsumed indirect tax including service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice for taking appropriate legal remedies. (iv) On 21st April 2023, the respondents, based on the aforesaid request of the petitioner, furnished to the petitioner a copy of the show cause notice dated 22nd December 2020 and O-I-O dated 30th November 2022. Both the show cause notice and O-I-O borne the address of 2, Professor Colony Road, Jai Hind Colony, Dhule which was the old address of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents about new address and, therefore, the respondents were justified in issuing the show cause notice at the old address. The respondents have not disputed that the show cause notice and the O-I-O sent at the old address has been returned by postal authority as 'undelivered.' The respondents have also not disputed the new address appearing in the registration certificate issued on 28th July 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside; (ii) The respondents to issue a show cause notice dated 22nd December 2020 at the new address being "Bombay Agra Highway, Bombay Agra Road, Nardana Dhule, Dhule, Maharashtra - 425404." (iii) The respondents to hear the petitioner and after giving personal hearing pass an order within a period of twelve weeks from the date of personal hearing. (iv) All contentions of the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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