Revision notice and hearing requirements govern adverse orders, with a summary confirming the final demand amount. The revisional authority must serve notice and give a reasonable opportunity of being heard before passing an adverse revision order under section 28. Along with the order, the authority must issue a summary clearly indicating the final amount of demand confirmed, thereby formalising the notice, hearing, and communication requirements in the revision process.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revision notice and hearing requirements govern adverse orders, with a summary confirming the final demand amount.
The revisional authority must serve notice and give a reasonable opportunity of being heard before passing an adverse revision order under section 28. Along with the order, the authority must issue a summary clearly indicating the final amount of demand confirmed, thereby formalising the notice, hearing, and communication requirements in the revision process.
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