Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (10) TMI 1321

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e that the show cause notice and the Order-in-Original were served at the Petitioner s registered address, i.e., Shed No. 1, Gat No. 344, Ground Floor, Konde Bandhu, Near Old Post Office, Moshi, Pimpri-Chinchwad, Pune 411501. Further, even the Petitioner wrote to Respondent No. 3 seeking documents on a letterhead containing the same address. Even the address in the cause title of this petition is the same. Therefore, the contention about a change of address cannot be at least, prima-facie, accepted. This is prima facie, not a case of no notice , but at the highest, this is a case of no adequate notice . In later cases, the party complaining about inadequate notice must establish some prejudice. This petition is declined to be entertained - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o points out that in the show cause notice itself, it was clarified that in case the Petitioner desires to inspect the records/relied upon documents in this case or to take their photocopies, the Petitioner may approach the office on the captioned address on any working day, with prior intimation. He further submits that three intimations regarding the oral hearing were sent to the Petitioner s registered address. He pointed out that no change in address was intimated to the Respondents. Therefore, he submitted that the Petitioner cannot make any grievance about the failure of natural justice. 7. We have considered the rival contentions and perused the material on record. 8. The Petitioner, in this case, was given copies of the relied upon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . At the request of learned counsel for the Petitioner, however, we direct the Respondents to furnish the Petitioner within two weeks with copies of all the seized documents (as per the Panchanama), whether relied or unrelied. The Petitioner should visit Respondent No. 3 s office on 25 October 2024 at 11:00 a.m. to obtain such copies. The Petitioner is to bear the expenses for such copies and not insist on any separate notice. 13. Accordingly, we decline to entertain this petition and relegate the Petitioner to avail of the alternate remedy of appeal against the impugned order. 14. Learned counsel for the Petitioner states that the appeal would be filed within six weeks from today. Suppose such an appeal is indeed filed within six weeks fro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates