2024 (7) TMI 1527

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..... ice - HELD THAT:- Petitioner is relying on directions given in the show cause notice. It was in respect of a demand. Any defect in the show cause notice would cause violation of principles of natural justice. On query made, respondent in fairness submits, time be extended for petitioner to file reply and thereafter in event personal hearing is sought, it will be given. The impugned demand is set a .....

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..... ntioned in the table. Referring to the table she demonstrates, only date of filing show cause was given. Date for personal hearing was not given. It amounted to violation of principles of natural justice. On query made she submits, reply to the show cause could not be submitted because of the pandemic. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, a re .....

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