2023 (12) TMI 664

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.... this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following substantive reliefs :- "A. This Hon'ble Court may be pleased to hold that the impugned demand passed vide order dated 21.1.2022 and 21.3.2022 passed in violation of natural justice is bad in law and needs to be set aside in the interest of justice. B. Also De freeze the curr....

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....he short payment of tax of Rs. 2,63,372/- for the period 2017-18. (ii) On 2nd December 2019, respondent no. 1 issued notice to the petitioner intimating discrepancies in the returns after scrutiny. Thereafter, the petitioner along with its new consultant visited the office of the respondents and informed about making good short payment for the period 2017-18. (iii) On 21st Januar....

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....ail ID of the earlier consultant and a notice may have been issued to the earlier consultant. The petitioner, however, admitted that he had not intimated the change of email ID on account of change of consultant to the respondents. The petitioner further contended that no proper show cause notice has been issued and, therefore, there is violation of principles of natural justice. The petitioner, t....

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....emedy of appeal. 5. We have heard learned counsel for the petitioner and respondents and with their assistance have perused the records. 6. In our view, there is a factual dispute with respect to service of notice as contended by the petitioner and the respondents. Admittedly, the petitioner had not informed about the change of email ID to the respondents. The petitioner is also not in a pos....