TMI Blog2023 (11) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the registration certificate issued by the respondents. Therefore, the respondents ought to have issued the show cause notice at the new address and not at the old address. The impugned order, therefore, is passed without giving opportunity of hearing and, therefore ought to be quashed and set aside. The Order-in-Original dated 30th November 2022 is quashed and set aside - Petition disposed off. - G. S. KULKARNI JITENDRA JAIN, JJ. For the Petitioner : Mr. Brijesh Pathak. 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 H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner under the CGST Act in which the address of the principal place of business was Bombay Agra Highway, Bombay Agra Road, Nardana Dhule, Dhule, Maharashtra - 425404. (iii) On 3rd April 2023, the petitioner addressed a letter to the respondents stating that the petitioner s chartered accountant who visited the respondents office became aware that an Order-in-Original (O-I-O) has been passed against the petitioner confirming the service tax of Rs. 4,26,78,295/-. It is at this point of time that the petitioner became came to know about such order. Therefore, vide letter dated 3rd April 2023 requested the Commissioner, Nashik to provide him with a copy of the O-I-O and a copy of the show cause notice for taking appropriate lega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... address appearing in the registration certificate issued on 28th July 2018. 5. Having heard learned counsel for the petitioner and the respondents, we are of the view that the impugned O-I-O dated 30th November 2022 has been passed without granting the petitioner an opportunity of hearing since the show cause notice was issued at the old address. Admittedly, the petitioner has informed the new address to the respondents which is evident from the registration certificate issued by the respondents. Therefore, the respondents ought to have issued the show cause notice at the new address and not at the old address. The impugned order, therefore, is passed without giving opportunity of hearing and, therefore ought to be quashed and set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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