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Judgment
Abhay S. Oka, CJ
Heard the learned counsel appearing for the petitioners.
On the last date, we had directed the learned Additional Government Advocate to take instructions whether the principles of natural justice were
complied with by issuing show cause notices before issuing the impugned demand notices vide Annexures-A to N3. The learned Additional
Government Advocate, on instructions, states that show cause notices were not served to the petitioners before issuing the impugned demand notices.
Hence, the principles of natural justice have been violated.
In view of this statement, we pass the following order:
(i) We direct the respondents to serve a show cause notice to the petitioners calling upon them to show cause as to why the amounts mentioned in the
impugned demands should not be recovered from them. The show cause notice shall be accompanied by the copies of all the relevant documents on
the basis of which, the demand has been made. Such a show cause notice shall be served upon the petitioners within a period of two months from
today;
(ii) After giving an opportunity to file a reply and of being personally heard to the petitioners, appropriate order shall be passed by the concerned
Authorities within a period of five months from today;
(iii) Needless to add that in view of this order, proceedings for recovery of the amounts payable under Annexures-A to N3 shall not be initiated till a
fresh order is passed and the same is served upon the petitioners;
(iv) All contentions on merits are left open to be decided by the concerned Authorities;
(v) The writ petition is disposed of on the above terms.