2023 (10) TMI 96

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....able Mr.Justice C. Saravanan For the Petitioner : Mr.C.Sivakumar For the Respondents : Mr.S.Gurumoorthy Senior Panel Counsel ORDER The Petitioner was issued with a Show Cause Notice dated 28.04.2022 under Section 73 of the Finance Act, 1994. 2. The Show Cause Notice was served to the petitioner's address at 12/21, 2nd Line Beach, Parrys, Chennai, Tamil Nadu - 600 001, which remained unser....

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....30 hrs, 5. Thus, the petitioner has suffered an adverse order in the hands of the second respondent vide impugned Order-in-Original No.130/22 CH.N (JC) dated 09.12.2022. The petitioner has however received a recovery notice dated 22.03.2023, at his new address. Hence, the petitioner is before this Court stating that the impugned order has been passed in violation of principles of the natural just....

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....hifted the place of business to Flat No.14, AK Nayak Bhavan, 6th Floor, Jahangir Street, Muthialpet, George Town, Chennai. The petitioner had sent suitable intimation regarding the change of address in the Web Portal on 07.04.2022. 9. Thus, the proceedings initiated were continued without proper service of notice on the petitioner. Therefore, the Impugned order is liable to be quashed. It is acco....