Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Validity of the Order-in-Original - Adjudication of show cause notice - The petitioner argued that they were not given a fair opportunity to present their case and relevant documents. The High Court agreed, emphasizing the importance of fairness and clarity in quasi-judicial adjudication. It held that the adjudicating officer should have considered the preliminary objections first and provided notice of the intention to decide the show cause notice concurrently. Therefore, the impugned Order-in-Original was quashed, and the proceedings were remanded for a fresh decision, ensuring fairness and consideration of all relevant issues.
Validity of the Order-in-Original - Adjudication of show cause notice - The petitioner argued that they were not given a fair opportunity to present their case and relevant documents. The High Court agreed, emphasizing the importance of fairness and clarity in quasi-judicial adjudication. It held that the adjudicating officer should have considered the preliminary objections first and provided notice of the intention to decide the show cause notice concurrently. Therefore, the impugned Order-in-Original was quashed, and the proceedings were remanded for a fresh decision, ensuring fairness and consideration of all relevant issues.
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