Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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Section 75(4) imposes a statutory duty to grant a personal hearing before passing an adverse adjudication order. Where the show cause notice stated that date, time and venue for hearing were not applicable, the absence of any hearing vitiated the order; a failure to file a written reply did not remove the authority's obligation because the assessee could still have appeared, produced records and made submissions. The HC set aside the impugned order and allowed the revenue to proceed afresh only in accordance with law, including compliance with Section 75(4).
Section 75(4) imposes a statutory duty to grant a personal hearing before passing an adverse adjudication order. Where the show cause notice stated that date, time and venue for hearing were not applicable, the absence of any hearing vitiated the order; a failure to file a written reply did not remove the authority's obligation because the assessee could still have appeared, produced records and made submissions. The HC set aside the impugned order and allowed the revenue to proceed afresh only in accordance with law, including compliance with Section 75(4).
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