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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.

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Input Tax Credit — It is trite law that any order passed by the quasi-judicial authorities in contravention of the principles of natural justice, cannot be sustained. The interest payable under section 50 of the Act has been determined by the respondent–authority without issuing Show Cause Notice, which is in breach of principles of natural justice. — LC Infra Projects Pvt. Ltd., (Formerly Known As Laxmi Construction) Vs. The Union of India Ministry of Finance, And Others [2019] 14 TAXLOK.COM 044 (Karnataka)