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TMI Blog2024 (12) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 - served - absent. For the Respondents no. 2 and 3 : Mr. D.S. Ladda. ORDER (MANGESH S. PATIL, J.) : Heard Mr. Sharma for the petitioner and Mr. Ladda for respondents no. 2 and 3. The petitioner, a partnership firm carrying on the business, is coming with following prayers :- "(B) That the show cause cum demand notice bearing No.48/ST/COMMR./JD/OR/2021-22 dated 21.4.2021 may kindly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would submit that pursuant to section 73, no such action could have been initiated and the respondent - Commissioner had no power and jurisdiction to issue such notice in respect of a period beyond 5 years. He would submit that there is no proof regarding fraud or collusion so as to extend the period from 30 months to 5 years. He would, therefore, submit that even if there is a statutory remedy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not maintainable. Respondent - Commissioner has considered all the aspects and has passed a reasoned order. Appellate authority can consider every argument and stand being taken by the petitioner. 6. He would also submit that in spite of communication, the petitioner did not attend the personal hearing. It was a clear matter of wilful suppression of the facts. If at all the petitioner was clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the issue regarding maintainability but entertainability. When there is admittedly a statutory remedy, when the petitioner had not co-operated the Commissioner pursuant to the show cause notice and had not produced anything before him, it would be a rather spacious plea now to point out the defect in the show cause notice and take exception to the order. It is not that he had allowed the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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