2023 (7) TMI 913

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.... For the Petitioner : Mr N. Dasgupta, Adv. Ms P. Sikdar, Adv. For the Respondent : Dr N. Mozika, DSGI with Ms A. Pradhan, Adv. JUDGMENT: (PER THE HON'BLE, THE CHIEF JUSTICE) (ORAL) There is no merit in the present petition which has been filed by a partnership firm through one of its partners, which partner was, according to the petitioner, one of the partners of another partnership f....

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....as 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 replied on December 9, 2019. 5. It is evident that the show-cause notice of November 8, 2019 was issued in terms of Section 174 (2) o....

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....rtner, the allegation in the petition that the relevant assessee did not receive the order-in-original cannot be taken cognisance of. Secondly, if it was indeed the case that the relevant assessee had not been served the order-in-original, a representation ought immediately to have been made upon receipt of the notice of attachment of September 27, 2022. In fact, any prudent person of ordinary int....

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....ke a representation to the Department that the firm was not liable to make any payment under the order-in-original, whereupon the Department will surely look into the matter and the identity of the person or persons in control of the assessee and the persons in control of the writ petitioner firm. 9. WP (C) No. 213 of 2023 is dismissed. 10. There will be no order as to costs. 11. After th....