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        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.

        HC granted interim relief to petitioner challenging tax notifications, restraining respondents from taking coercive action. The court found a prima facie case of violation of natural justice principles due to non-service of show cause notice and denial of personal hearing. Multiple high courts have divergent views on the validity of the notifications, with some striking them down and others upholding them. The Supreme Court is currently adjudicating related matters. Interim protection was granted, directing respondents not to take adverse actions against the petitioner pending final resolution of the legal issues.

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