Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if the petitioner did not request a personal hearing, the Authority must still provide it before making an adverse decision, especially in cases with significant civil liability. Upholding the principle of natural justice, the Court emphasized the necessity of a genuine opportunity for hearing before rejecting explanations and imposing demands. The case was remitted to the Assistant Commissioner to issue a fresh notice to the petitioner within two weeks for a proper hearing.
The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if the petitioner did not request a personal hearing, the Authority must still provide it before making an adverse decision, especially in cases with significant civil liability. Upholding the principle of natural justice, the Court emphasized the necessity of a genuine opportunity for hearing before rejecting explanations and imposing demands. The case was remitted to the Assistant Commissioner to issue a fresh notice to the petitioner within two weeks for a proper hearing.
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