2023 (11) TMI 139

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.... For the Respondents : Mr. Jitendra 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 impugne....

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....ed by the respondents with respect to the service tax on works 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....

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.... Nashik to provide him with a copy of the O-I-O and a copy of the show cause 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 ....

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....ontra, the respondents submitted that the petitioner ought to have informed the respondents 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 dispu....