2026 (4) TMI 1339

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : "a. This Hon'ble Court be pleased to issue a Writ of Certiorari or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India calling for the records pertaining to the Impugned Order No.029/KP/AC/TALEGAON/Demand/PUNE I Commissionerate /2024-2025 dated 22.03.2025 passed by the Respondent no. 1 and thereafter quash and set aside the same; b. This Hon'ble Court be pleased to issue a Writ of Certiorari or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India to set aside and quash the recovery notice dated 18.08.2025 issued by the Respondent no. 3. c. This Hon'ble Court be pleased to issue a Writ of Certiorari or any other appropriate Writ, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... itself migrated and registered under the GST regime vide registration No.27AAACD7898NIZS. The Petitioner declared its principal place of business at No. 9, 895a, Prabhadevi Ankur Co-op. Housing Society, Kaka Saheb Gadgil Marg, Prabhadevi, Mumbai City, Maharashtra-400 025 and shifted its additional place of business premises to a new address, being 501 and 511, Tower-A, World Trade Centre, Opp. Eon IT Park, Kharadi, Pune, Maharashtra-411014, with new e-mail IDs "[email protected]" and "[email protected]" respectively, and the same was recorded in the GST registration certificate which was displayed on the GST Portal. The Petitioner has also recently changed its additional place of business to 4th Floor, Panama Buil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner has submitted that prior to the passing of the impugned order, the Petitioner was never served a show cause notice and even if the show cause notice had ever been served, the same was served at the old address of the Petitioner and not at the new address of the Petitioner. Further, the show cause notice was also not sent on the new registered e-mail IDs of the Petitioner i.e. "[email protected]" and "[email protected]", but was sent on the e-mail ID "[email protected]". This, in spite of the fact that the Petitioner had informed the new address and e-mail IDs to the Respondents, which was evident from the registration certificate issued by the Respondents as well as the information displayed on the GST port....