Appeal dismissed, upholding that combined SCN and orders for separate years and missed hearing notices did not breach natural justice

SC dismissed the SLP, upholding the HC's conclusion that there was no jurisdictional error and no violation of principles of natural justice despite the petitioner not receiving personal-hearing notices and issuance of combined SCN and orders for separate financial years. The HC found the contentions without merit, and the SC declined to interfere with the impugned judgment/order.

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"Delay condoned." The Court examined the petition against the impugned judgment/order of the High Court and stated, "we find no good ground and reason to interfere with the impugned judgment/order passed by the High Court." Applying appellate review principles, the Court refused to disturb the High Court's conclusions and declined to reappraise the merits. "The special leave petition is, accordingly, dismissed." All pending application(s), if any, are ordered to stand disposed of. The disposition reflects deference to the High Court's exercise of jurisdiction and the absence of demonstrable legal error or jurisdictional infirmity warranting interference under special leave jurisdiction.

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