Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Breach of natural justice in an assessment process can justify writ intervention despite an alternative appellate remedy, because the bar of alternate remedy is only a rule of discretion and self-restraint. Where the assessee is denied a real, effective and reasonable opportunity to meet the material relied on, the defect goes to the root of the assessment and renders the process void. On that basis, the assessment was quashed, and the consequential demand notice and penalty proceedings, being dependent on it, also fell. The matter was remanded for fresh assessment after a meaningful personal hearing.
Breach of natural justice in an assessment process can justify writ intervention despite an alternative appellate remedy, because the bar of alternate remedy is only a rule of discretion and self-restraint. Where the assessee is denied a real, effective and reasonable opportunity to meet the material relied on, the defect goes to the root of the assessment and renders the process void. On that basis, the assessment was quashed, and the consequential demand notice and penalty proceedings, being dependent on it, also fell. The matter was remanded for fresh assessment after a meaningful personal hearing.
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