Thirunavukkarasu v. The Commissioner
Case brief
What is this about?
In this petition under Article 226, the High Court set aside a municipal demand notice lacking a detailed calculation memo and principles of natural justice. The Court directed the respondent to serve a memo, receive objections, grant a hearing if demanded, and pass a final order within a fixed timeline.
What did the court decide?
Impugned demand notice set aside; respondent directed to serve calculation memo, receive objections, grant hearing if demanded, and pass final order by 11.05.2020.