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.
Challenge to service of the show cause notice (SCN) on the ground that it was uploaded only in the "Additional Notices" tab was rejected, as the portal changes after 16 January 2024 made that tab visible and accessible, and the SCN issued on 17 May 2024 was shown to be available there. However, the adjudication order was held vitiated for breach of natural justice because it was passed without considering the taxpayer's submissions and contentions; additionally, the impugned time-extension notifications were noted to be under challenge before superior judicial forums. The order was set aside, time was granted to file reply to the SCN up to 30 September 2025, and a personal hearing was directed thereafter. - HC
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