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2023 (7) TMI 913 - MEGHALAYA HIGH COURTAttachment of bank account - Principles of natural justice - bank account number indicated in the order of attachment pertains to an account of Another Partnership firm and is not the bank account of Petitioner Firm - Common partners in both the firms - HELD THAT:- It is evident that the show-cause notice of November 8, 2019 was issued in terms of Section 174 (2) of the Central Goods and Services Tax Act, 2017 read with the Service Tax Rules, 1994. The relevant assessee, including the partners thereof, should reasonably have been aware that upon a show-cause notice of such kind being issued and the response being received, an order would follow, whether dropping the demand or finding the assessee liable for the entirety or a part of the demand. It would not do for the assessee to claim that the assessee had no obligation to keep track of the matter. At any rate, the thin thread on which the present petition hangs is as to whether the relevant order-in-original of August 14, 2020 was issued to or received by the assessee in question. For a start, since this writ petition has been filed by a different partnership firm, albeit through a common partner, the allegation in the petition that the relevant assessee did not receive the order-in-original cannot be taken cognisance of - the writ petitioner or the relevant assessee or its officers should have taken appropriate steps in accordance with law by now. It is nearly 10 months since the receipt of the relevant notice by the assessee. Though there is no period of limitation prescribed for matters pertaining to Article 226 of the Constitution of India, yet the writ court does not come to support a laggard or someone who has slept over his perceived rights. The petition is not entertained and the relevant assessee and its officers are left free to take appropriate steps in accordance with law - Petition dismissed.
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