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2026 Supreme(Online)(Mad) 19875
IN THE HIGH COURT OF JUDICATURE AT MADRAS
HEMANT CHANDANGOUDAR, J
Ma.Vetrivel – Appellant
Versus
The Commissioner Thanjavur Municipal Corporation Thanjavur – Respondent
Writ Petition | W.P.(MD).No.5426 of 2026 | W.M.P.(MD).Nos.5426 & 5427 of 2026
For the Appellants/Petitioners: Mr.C.Jeganathan
For the Respondents: Mr.N.Dilip Kumar, Standing Counsel
The Court held that a demand notice must provide an opportunity for a hearing before enforcement.
Headnote:This writ petition was filed under Article 226 of the Constitution challenging a demand notice. The petitioner disputed the amount called for in the notice and claimed lack of opportunity for a hearing. The Court directed that the demand notice be treated as a show cause notice, allowing the petitioner time to respond while postponing its enforcement until then. The Writ Petition stands disposed of.
| Table of Content |
|---|
| 1. challenge against the demand notice based on disputed amounts. (Para 1 , 2) |
| 2. respondent's submission regarding treating notice as a show cause. (Para 3) |
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.
