Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Disclosure obligations in SEBI-initiated prosecution and allied proceedings were examined in light of the right to a fair trial under Article 21 and the duty of fairness/natural justice. It was held that disclosure is not confined to documents formally relied upon, but extends to material necessary or desirable for the accused/noticee to prepare an effective defence and to contest even the existence of a prima facie case. The Investigation Report prepared under the relevant regulations was held to be the basis for forming the regulator's opinion and initiating further action, and therefore cannot be withheld as a mere internal document, subject only to redaction of third-party or confidential market information. The Investigation Report was directed to be furnished, and the petition was allowed. - HC
Disclosure obligations in SEBI-initiated prosecution and allied proceedings were examined in light of the right to a fair trial under Article 21 and the duty of fairness/natural justice. It was held that disclosure is not confined to documents formally relied upon, but extends to material necessary or desirable for the accused/noticee to prepare an effective defence and to contest even the existence of a prima facie case. The Investigation Report prepared under the relevant regulations was held to be the basis for forming the regulator's opinion and initiating further action, and therefore cannot be withheld as a mere internal document, subject only to redaction of third-party or confidential market information. The Investigation Report was directed to be furnished, and the petition was allowed. - HC
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