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TMI Blog2019 (8) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... payable under Section 50 of the Act has been determined by the third respondent Authority without issuing Show Cause Notice, which is in breach of principles of natural justice. It is trite law that any order passed by the quasi-judicial authorities in contravention of the principles of natural justice, cannot be sustained. It is ex-facie apparent that action of the third respondent is perverse and illegal and the same deserves to be set aside - petition allowed. - WRIT PETITION No.28876 OF 2019 (T-RES) - - - Dated:- 22-7-2019 - MRS. S.SUJATHA J. Petitioner (By Sri. Ajay J. Nandalike, Advocate) Respondents (By Sri. Vikram A. Huilgol, Advocate) O R D E R The petitioner has sought for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferential credit is not pertaining to the petitioner, relating to the tax period in question. The petitioner has been levied tax on the unpaid tax without issuing Show Cause Notice and thereafter, the Demand Notice has been issued claiming the tax amount of ₹ 13,63,864/- and interest amount of ₹ 81,29,684/- payable by the petitioner. The third respondent vide its letter dated 07.05.2019 has sought for attachment of the bank account of the petitioner. In the said background, the petitioner is before this Court challenging the action of the respondents in quantifying the interest and attaching the bank account without issuing Show Cause Notice as contemplated under Section 73 of the Act. 3. The learned counsel for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able under the provisions of this Act or the rules made thereunder. 6. Thus, the issuance of Show Cause notice is sine qua non to proceed with the recovery of interest payable thereon under Section 50 of the Act and penalty leviable under the provisions of the Act or the Rules. Undisputedly, the interest payable under Section 50 of the Act has been determined by the third respondent Authority without issuing Show Cause Notice, which is in breach of principles of natural justice. It is trite law that any order passed by the quasi-judicial authorities in contravention of the principles of natural justice, cannot be sustained. Similarly, after determination of the interest liable to be paid by the petitioner, no notice has been issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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