https://www.taxtmi.com/caselaws?id=174771 The Kerala High Court held that the Ext. P5 order, which held the appellant personally liable for a financial loss, was invalid due to a lack of independent application of mind by the decision-maker. The court emphasized the importance of the principle that the one who decides must hear, ruling that the decision violated natural justice. The judgment highlighted the necessity for decision-makers to thoroughly consider all aspects of a case and compared legal precedents stressing the importance of justice being seen to be done. The court quashed the order, directing a fresh decision in compliance with principles of natural justice. en-us Wed, 14 Jul 1999 00:00:00 +0530 Mon, 19 Oct 2015 16:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174771 The Kerala High Court held that the Ext. P5 order, which held the appellant personally liable for a financial loss, was invalid due to a lack of independent application of mind by the decision-maker. The court emphasized the importance of the principle that the one who decides must hear, ruling that the decision violated natural justice. The judgment highlighted the necessity for decision-makers to thoroughly consider all aspects of a case and compared legal precedents stressing the importance of justice being seen to be done. The court quashed the order, directing a fresh decision in compliance with principles of natural justice. Case-Laws VAT and Sales Tax Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174771