The Court held that a demand notice must provide an opportunity for a hearing before enforcement.

O R D E R

The petitioner is before this Court challenging the demand notice dated 03.03.2026 issued by the respondent, by which the petitioner has been called upon to pay a sum of Rs.1,50,56,794/- towards arrears of lease amount and Goods and Services Tax (GST).

2. According to the petitioner, the amount mentioned in the demand notice is disputed. In any event, the demand notice has been issued without providing an opportunity of hearing to the petitioner.

3. The learned counsel appearing for the respondent submitted that the impugned demand notice may be treated as a show cause notice and that the petitioner may submit his reply thereto, which will be duly considered by the respondent in accordance with law.

4. Recording the said submission, the impugned demand notice dated

03.03.2026 shall be treated as a show cause notice. The petitioner is directed to submit his reply within a period of seven (7) days from the date of receipt of a copy of this order. Until such time the petitioner submits his reply, the respondent shall not give effect to the demand notice. It is made clear that the petitioner shall deposit the admitted amount, if any, within a reasonable time. It is also made clear that if the reply is not submitted within the aforesaid stipulated time, the impugned notice shall be given effect to. 5. With the above directions, the Writ Petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed.