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 found breach of natural justice in issuance of the SCN without affording the petitioner an effective opportunity to be heard and remanded the matter to the adjudicating authority. The impugned demand proceedings are set aside insofar as they proceeded without notice; the petitioner is granted until 30 November 2025 to file a reply to the SCN. Upon filing, the adjudicating authority must issue a personal hearing notice (not merely upload on the portal, but effectuate actual service) and adjudicate the show-cause proceedings afresh in accordance with law. The petition is allowed by way of remand.
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