2019 (8) TMI 1655 - HC - GST

Violation of the principles of natural justice - non-issuance of SCN prior to the demand for penal interest - Section 24(3) of TNGST Act - HELD THAT - A perusal of the impugned order also does not reveal that the petitioner was put on prior notice before the demand was made and as such, it would be in violation of the principles of natural justice. Nevertheless, if the petitioner is granted liberty to give his reply to the demand notice dated 22.12.2009, by considering the demand notice as a show cause notice, the ends of justice would be secured. The petitioner is granted liberty to give a reply to the notice dated 22.12.2009, by treating it as a show cause notice, within a period of 15 days from the date of receipt of a copy of this order. On receipt of such a reply, the respondent herein shall consider the same, on its own merits and pass appropriate orders in accordance with law, as expeditiously as possible - Petition disposed off.

Summary

The High Court of Madras granted the petitioner the liberty to reply to a demand notice dated 22.12.2009, treating it as a show cause notice within 15 days. The respondent was instructed to consider the reply and pass appropriate orders promptly. The writ petition was disposed of with no costs.