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TMI Blog2024 (12) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 - - - GST - Challenge to SCN primarily on the ground of principles of natural justice - SCN and O-I-O have been served on an address which does not belong to the petitioner - HELD THAT:- The respondents have not explained as to how they came across the Pydhonie address to which personal hearing notice was served. Merely because the Pydhonie notice and O-I-O did not return back does not mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By this petition, under Article 226 of the Constitution of India, the petitioner challenges the show cause notice dated 23 December 2020 culminating into Order-in-Original (O-I-O) dated 27 February 2021 primarily on the ground of principles of natural justice. 3. Mr. Nambodiri, learned counsel for the petitioner submits that the show cause notices and O-I-O have been served on an address which doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reel Industries (P) Ltd. A/3, Ahmedabad Street, Carnac Bunder, Mumbai 400 009. This is also the correct address as per the petitioner. 7. In the correspondence by the petitioner in response to 15 July 2020 show cause notice, the correct address mentioned is A/3, Ahmedabad Street, Carnac Bunder, Mumbai, Maharashtra 400 009. 8. Personal hearing notice dated 23 February 2021 is addressed at the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how they came across the Pydhonie address to which personal hearing notice was served. Merely because the Pydhonie notice and O-I-O did not return back does not mean that it has been served on the petitioner at its correct address. 12. Therefore, in our view, in the interest of justice and the respondents having failed to show the proof of service of notice at the correct address of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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