2026 (7) TMI 1114

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.... Mr. Ishan Malhotra, Advocate, and Mr. Nitin Bhasin, Advocate,. For the Respondents-U.T., Chandigarh: Mr. Ajay Jagga, Addl. Standing Counsel, U.T., Chandigarh, with Mr. Aryaman Jagga, Advocate,. ASHWANI KUMAR MISHRA, A.C.J. (ORAL) 1. The petitioner has approached this Court challenging (i) Notification No. 09/2023 dated 31.03.2023 (Annexure P-5) issued under Section 168A of the C....

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....re P-8), confirming a demand of Rs. 1,27,440/- has been passed solely on the ground of non-filing of reply. It is further asserted that the petitioner was not afforded any opportunity of personal hearing prior to the passing of the impugned order dated 15.12.2023. 3. Learned counsel for the respondents, appearing on advance notice, does not dispute the factual position that no opportunity of pe....