Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
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The HC quashed and set aside the impugned adjudication order and allowed the writ petition filed by the anonymized petitioner, holding that principles of natural justice were violated because no show-cause notice, filing date for reply, or opportunity for personal hearing was communicated prior to the order; the court noted systemic defects in exclusive online service of notices/orders causing non-receipt and loss of appellate rights, and the limited power of appeal authorities to condone delay or remit matters to the adjudicating authority. Having observed parallel relief granted by a coordinate bench, the HC declined further pleadings and permitted vacation of the order subject to the petitioner complying with specified conditions.
The HC quashed and set aside the impugned adjudication order and allowed the writ petition filed by the anonymized petitioner, holding that principles of natural justice were violated because no show-cause notice, filing date for reply, or opportunity for personal hearing was communicated prior to the order; the court noted systemic defects in exclusive online service of notices/orders causing non-receipt and loss of appellate rights, and the limited power of appeal authorities to condone delay or remit matters to the adjudicating authority. Having observed parallel relief granted by a coordinate bench, the HC declined further pleadings and permitted vacation of the order subject to the petitioner complying with specified conditions.
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