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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.

        The HC set aside the impugned demand order and remanded the matter to the Adjudicating Authority for fresh adjudication, finding a breach of audi alteram partem where the SCN and subsequent notices were uploaded only to the 'Additional Notices' tab and the Petitioner was not afforded a real opportunity to be heard. The Petitioner is granted time until 15 October 2025 to file a reply to the SCN; thereafter the Adjudicating Authority shall issue a personal hearing notice (not merely portal upload) and proceed afresh. The petition is allowed by way of remand.

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