Writ jurisdiction and rectification proceedings: demand challenge sent back for hearing with personal hearing, rights kept open

The Delhi High Court addressed whether interference in writ jurisdiction was warranted against the impugned demand order and whether the petitioner should instead pursue pending rectification proceedings. It disposed of the petition by directing that the rectification application be heard after affording the petitioner a personal hearing, while keeping all rights and remedies open. The order thus left the substantive dispute unresolved and channelled the matter to the rectification process with procedural fairness.

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Issues: Whether the impugned demand order warranted interference in writ jurisdiction, and whether the petitioner should be relegated to the pending rectification proceedings.

Outcome: The petition was disposed of by directing that the rectification application be heard after affording the petitioner a personal hearing, with all rights and remedies kept open.

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