2024 (5) TMI 117

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..... G.I.,Dipak Seth ORDER HON'BLE SUBHASH VIDYARTHI, J. 1. Heard Sri Pranjal Shukla, the learned counsel for the petitioner, Sri Dipak Seth, the learned counsel for the respondent-Union of India. 2. By means of the instant writ petition filed under Article 226 of the Constitution of India the petitioner has challenged the validity of an order dated 08.11.2024, passed by Principal Commissioner, .....

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..... g a short counter affidavit, wherein it has been stated that notices were sent to the petitioner through registered speed post but the same had been returned unclaimed. 5. The learned counsel for the opposite parties has submitted that if notice are sent at the correct address and the same are not claimed by the addressee it is a sufficient service. However, copies of postal receipts have not bee .....

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..... entral Excise Commissionerate, Lucknow imposing tax liability and penalty on the petitioner is quashed. It is directed that the petitioner will appear before the Principal Commissioner, CGST & Central Excise Commissionerate, Lucknow on 03.05.2024 and file his reply/documents, if any. After giving adequate opportunity of hearing to the petitioner the Principal Commissioner, CGST & Central Excise Co .....

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