Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Suspension pending disciplinary inquiry is evaluated through a prima facie assessment of misconduct based on the chronology of events; the timeline showed an adverse inspection report pre-dating a fraudulent input tax credit claim, supporting initial misconduct findings. The article emphasises that departmental proceedings must be completed within specified timeframes with limited adjournments and that subsistence allowance during suspension is governed by applicable rules. Where a charge sheet has been issued, the Disciplinary Authority must proceed to conduct the departmental inquiry, and continuation of suspension is not warranted on the facts summarized.
Suspension pending disciplinary inquiry is evaluated through a prima facie assessment of misconduct based on the chronology of events; the timeline showed an adverse inspection report pre-dating a fraudulent input tax credit claim, supporting initial misconduct findings. The article emphasises that departmental proceedings must be completed within specified timeframes with limited adjournments and that subsistence allowance during suspension is governed by applicable rules. Where a charge sheet has been issued, the Disciplinary Authority must proceed to conduct the departmental inquiry, and continuation of suspension is not warranted on the facts summarized.
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