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    <title>2014 (9) TMI 1054 - DELHI HIGH COURT</title>
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    <description>Limited judicial review applied to the withdrawal of approval and refusal to extend approval, so the court examined only the decision-making process and not substitution of its own assessment. Repeated show-cause notices, inspections, and a hearing before the appellate committee satisfied natural justice, and the allegation of no hearing was rejected because no supporting documents were produced. The earlier CBI reference did not control the matter because the impugned action rested on current inspection findings of substantial infrastructural deficiencies, not minor lapses. The plea of discrimination also failed, since parity cannot be claimed to perpetuate illegality or deficiency. No illegality, irrationality, or procedural impropriety was shown.</description>
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      <link>https://www.taxtmi.com/caselaws?id=182929</link>
      <description>Limited judicial review applied to the withdrawal of approval and refusal to extend approval, so the court examined only the decision-making process and not substitution of its own assessment. Repeated show-cause notices, inspections, and a hearing before the appellate committee satisfied natural justice, and the allegation of no hearing was rejected because no supporting documents were produced. The earlier CBI reference did not control the matter because the impugned action rested on current inspection findings of substantial infrastructural deficiencies, not minor lapses. The plea of discrimination also failed, since parity cannot be claimed to perpetuate illegality or deficiency. No illegality, irrationality, or procedural impropriety was shown.</description>
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