Raymond Ltd. v. the Commissioner
Case brief
What is this about?
This writ petition challenged a demand notice issued for an advertisement hoarding erected without permission. The petitioner argued they were not given an opportunity of hearing before the order was passed. The court held that the principles of natural justice were violated.
What did the court decide?
The impugned demand notice dated 02.11.2015 is quashed and set aside. The matter is remitted to the Assistant Revenue Officer to hear the petitioner and pass necessary orders.