https://www.taxtmi.com/caselaws?id=293816 A demand for penal interest made without a prior show cause notice was found inconsistent with natural justice, as the record did not show that the petitioner had been put on notice before the levy. Rather than quashing the demand outright, the petitioner was permitted to treat the demand notice as a show cause notice and submit a reply. The respondent was directed to consider that reply on merits and pass orders in accordance with law, leaving the demand open to further consideration after hearing. en-us Wed, 14 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293816 A demand for penal interest made without a prior show cause notice was found inconsistent with natural justice, as the record did not show that the petitioner had been put on notice before the levy. Rather than quashing the demand outright, the petitioner was permitted to treat the demand notice as a show cause notice and submit a reply. The respondent was directed to consider that reply on merits and pass orders in accordance with law, leaving the demand open to further consideration after hearing. Case-Laws GST Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293816