CSJ Infrastructure Private Limited Vs Union Territory of Chandigarh And Another (Punjab And Haryana High Court)
The Punjab and Haryana High Court considered a writ petition seeking quashing of a demand notice dated 14 August 2025 issued by the Chief Administrator-cum-Commissioner, Municipal Corporation, Chandigarh. The demand required the petitioner to deposit ₹2,12,00,245 towards advertisement fee, penalty, interest, and GST for displaying advertisements inside a commercial shopping mall for a period of 46 days, from 1 July 2025 to 15 August 2025.
At the oral request of both sides, the petition, though originally listed for a later date, was taken up for immediate hearing. The petitioner contended that the impugned demand notice had been issued without affording any prior notice or opportunity of hearing and was therefore in violation of the principles of natural justice.
On behalf of the respondent authorities, learned senior counsel fairly stated that the petitioner would be granted a due opportunity of hearing before any final order was passed. It was further submitted that the impugned demand notice would be treated only as a show cause notice, and the petitioner would be at liberty to submit a formal reply, if so advised. The respondents also assured the Court that the competent authority would decide the matter in accordance with law within four weeks, after granting a hearing to all concerned parties and by passing a reasoned and speaking order.
