https://www.taxtmi.com/caselaws?id=328435 The Court found the Adjudicating Authority's refusal to allow inspection of the investigation file and non-Recorded User Diaries (RUDs) by the Petitioner to be legally unsustainable. The Court directed the Authority to return the non-RUDs and permit inspection of the investigation file within two weeks, with written reasons if any portion cannot be shown. The Petitioner and co-noticees were granted four weeks to respond to the show cause notice, and the Authority was instructed to conclude the adjudication within six months. The judgment stressed the importance of a fair procedure and transparency in the adjudication process. en-us Thu, 26 May 2016 00:00:00 +0530 Mon, 04 Sep 2017 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328435 The Court found the Adjudicating Authority's refusal to allow inspection of the investigation file and non-Recorded User Diaries (RUDs) by the Petitioner to be legally unsustainable. The Court directed the Authority to return the non-RUDs and permit inspection of the investigation file within two weeks, with written reasons if any portion cannot be shown. The Petitioner and co-noticees were granted four weeks to respond to the show cause notice, and the Authority was instructed to conclude the adjudication within six months. The judgment stressed the importance of a fair procedure and transparency in the adjudication process. Case-Laws Customs Thu, 26 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328435