Requirement to specify grounds for extended period in show cause notices, and accountability for delays in issuance. Show Cause Notices for extended periods must expressly state the grounds for extension, including specific ingredients such as suppression of fact or willful misstatement where relied upon, and Commissioners issuing such SCNs must ensure these grounds are clearly recorded. If there is delay in issuing an SCN, officers must not cover the delay by invoking an extended period without proper grounds; responsibility for delay must be fixed, action initiated, and a detailed report sent to the Chief Commissioner and the Board.
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.
Requirement to specify grounds for extended period in show cause notices, and accountability for delays in issuance.
Show Cause Notices for extended periods must expressly state the grounds for extension, including specific ingredients such as suppression of fact or willful misstatement where relied upon, and Commissioners issuing such SCNs must ensure these grounds are clearly recorded. If there is delay in issuing an SCN, officers must not cover the delay by invoking an extended period without proper grounds; responsibility for delay must be fixed, action initiated, and a detailed report sent to the Chief Commissioner and the Board.
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