2019 (8) TMI 1655

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..... ner 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 .....

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..... , which can be levied under Section 24(3) of TNGST Act. 2. 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 noti .....

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