https://www.taxtmi.com/caselaws?id=90255 The appeal was successful as the court found that the order disallowing credit based on invoices issued before the allowed period was passed without jurisdiction and violated principles of natural justice. The court emphasized the importance of procedural fairness in quasi-judicial proceedings and remanded the case for proper observance of natural justice principles, highlighting the need for actions to be within the scope defined by the show cause notice. The Assistant Commissioner was cautioned for inadequacies in discharging judicial functions, and the case was disposed of with a decision to remand it back for proper observance of legal procedures. en-us Thu, 07 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 16:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90255 The appeal was successful as the court found that the order disallowing credit based on invoices issued before the allowed period was passed without jurisdiction and violated principles of natural justice. The court emphasized the importance of procedural fairness in quasi-judicial proceedings and remanded the case for proper observance of natural justice principles, highlighting the need for actions to be within the scope defined by the show cause notice. The Assistant Commissioner was cautioned for inadequacies in discharging judicial functions, and the case was disposed of with a decision to remand it back for proper observance of legal procedures. Case-Laws Customs Thu, 07 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90255