Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
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HC held that show cause notices issued under Section 74 were invalid because they did not disclose the jurisdictional facts required to invoke fraud, wilful misstatement, suppression of facts, or the basis for alleging tax evasion. The notices were therefore quashed, with liberty to issue fresh proceedings if legally permissible. The Court also found that the adjudication orders were passed without granting a hearing and without recording the relevant facts or reasons, contrary to Section 75. Those orders and the consequential DRC-07 summaries were set aside, and the writ petitions were allowed.
HC held that show cause notices issued under Section 74 were invalid because they did not disclose the jurisdictional facts required to invoke fraud, wilful misstatement, suppression of facts, or the basis for alleging tax evasion. The notices were therefore quashed, with liberty to issue fresh proceedings if legally permissible. The Court also found that the adjudication orders were passed without granting a hearing and without recording the relevant facts or reasons, contrary to Section 75. Those orders and the consequential DRC-07 summaries were set aside, and the writ petitions were allowed.
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