Show cause notice (SCN) dated 18-3-2021 was served on assessee calling upon assessee to respond to draft assessment order, however before expiry of time granted in SCN i.e. 26-3-2021, final assessment order dated 25-3-2021 had been passed and notice of demand under section 156 had also been issued. The assessee challenged the assessment order and notice of demand. Court held prima facie, submission that there had been a breach of principles of natural justice, appeared to be correct. Notice was to be issued to revenue and interim stay on notice of demand was to be granted.