In Brief
In this case, Novo Nordisk Pharma India Ltd challenged a High Court judgment delivered without affording it a hearing. The Supreme Court held that the assessee's fundamental right to be heard had been violated. As the company was not present when judgment was delivered and its subsequent review petition was also rejected, the Court found a serious procedural defect. The Supreme Court set aside the impugned judgment and remitted the matter to the High Court for a fresh hearing with both parties properly heard, emphasizing that natural justice principles require both sides to have an opportunity to present their case.
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