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K.P.S & CO vs. THE PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

C.sivakumar

Res. Counsel

S.gurumoorthy

Petitioner / Applicant	K.P.S & CO
Respondent	THE PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 10, 2023
Order No.	W.P.No. 10762 of 2023 And W.M.P.No. 10704 of 2023
Citation	2023(8) TAXREPLY 8014
Original Order
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ORDER
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 unserved on the petitioner as the petitioner had shifted the place of business from aforesaid address to Flat No.14, AK Nayak Bhavan, 6th Floor, Jahangir Street, Muthialpet, George Town, Chennai. 3. After the petitioner had shifted to his new place of business, the petitioner had intimated the change of address in the GST portal bearing its new address Flat No.14, AK Nayak Bhavan, 6th Floor, Jahangir Street, Muthialpet, George Town, Chennai to the respondents. 4. The petitioner failed to respond to the Show Cause Notice dated 28.04.2022. The personal hearing notice dated 26.09.2022, sent to the petitioner's former address fixing date of hearing on the following three dates thus remained unserved: ....