Prahallad Lenka v. State of Odisha
Case brief
What is this about?
This petition challenged a demand notice issued without a prior opportunity to file a show-cause reply. The Court held the notice illegal for violating natural justice, set it aside, and directed authorities to issue a fresh notice, allowing document inspection, and specify timelines for a hearing and final order.
What did the court decide?
The demand notice dated 13.04.2023 was set aside. Direction to issue fresh notice within one week and complete hearing process within subsequent weeks.