PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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The HC held that the impugned Order-in-Original and Order-in-Appeal were vitiated by breach of audi alteram partem and lack of proof of service, noting conflicting dates and adjournments contrary to the statutory regimen governing hearings. The Court found the petitioner was not afforded a fair hearing and that procedural irregularities (including multiple contrary issuance dates and absence of notice) rendered the proceedings invalid. The impugned orders are quashed and set aside, and the matter is remanded to the Adjudicating Authority for de novo adjudication in accordance with law after affording the Petitioner adequate opportunity of hearing. Petition allowed by way of remand.
The HC held that the impugned Order-in-Original and Order-in-Appeal were vitiated by breach of audi alteram partem and lack of proof of service, noting conflicting dates and adjournments contrary to the statutory regimen governing hearings. The Court found the petitioner was not afforded a fair hearing and that procedural irregularities (including multiple contrary issuance dates and absence of notice) rendered the proceedings invalid. The impugned orders are quashed and set aside, and the matter is remanded to the Adjudicating Authority for de novo adjudication in accordance with law after affording the Petitioner adequate opportunity of hearing. Petition allowed by way of remand.
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