Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.

Case Details:

Particular	Details
Case No.	WP(MD)No. 24778 of 2022
Case Name	Ramki Cements Pvt Ltd represented by its Director v. The State Tax Officer Virudhunagar Roving Squad Virudhunagar
Court	Madras High Court (Madurai)
Date of Judgement	01-11-2022
Citation	GIG-CLS-0103

 Issue – In the above case, the petitioner contended that after intercepting the consignment, the respondent has issued the impugned notice to the driver and the same was not received by the petitioner. Therefore, the petitioner claims that adequate opportunity was not granted to him.