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One of the main grounds raised in this Writ Petition is that there was no show cause notice prior to the demand for penal interest. by considering the demand notice as a show cause notice, the ends of justice would be secured.

Section 24 of the CGST Act, 2017- Demand -– The petitioner challenged the impugned demand notice dated 22.12.2009 on the ground that there was no show cause notice prior to the demand for penal interest, which can be levied under Section 24(3) of Act. The court observed that the 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. 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. Held that:- The Hon’ble High Court granted the liberty to the petitioner to give a reply to the notice dated 22.12.2009, by treating it as a show cause notice, within a period of 15 days. On receipt of such a reply, the respondent herein shall consider the same, on its own merits and pass appropriate orders in accordance with law
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