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    <description>A demand order recording determination of tax, interest and penalty must be treated as a deemed Show Cause Notice and afford the recipient an opportunity to reply before further adjudication, to satisfy principles of natural justice. Precedents confirm that orders demanding tax, interest and penalty cannot be validly passed without prior issuance of an SCN.</description>
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      <description>A demand order recording determination of tax, interest and penalty must be treated as a deemed Show Cause Notice and afford the recipient an opportunity to reply before further adjudication, to satisfy principles of natural justice. Precedents confirm that orders demanding tax, interest and penalty cannot be validly passed without prior issuance of an SCN.</description>
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