https://www.taxtmi.com/article/detailed?id=7693 The statutory procedure for withdrawal of facilities and imposition of restrictions requires the authority to be satisfied of the sufficiency of records to form a reasonable belief and to afford the affected person an opportunity to be heard, which includes disclosure of the investigation reports relied upon. Failure to furnish those reports at the hearing breaches natural justice, and subsequent provision of the documents does not cure the procedural illegality, although authorities may proceed anew in accordance with law on the same materials. en-us Mon, 06 Nov 2017 08:27:38 +0530 Mon, 06 Nov 2017 08:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7693 The statutory procedure for withdrawal of facilities and imposition of restrictions requires the authority to be satisfied of the sufficiency of records to form a reasonable belief and to afford the affected person an opportunity to be heard, which includes disclosure of the investigation reports relied upon. Failure to furnish those reports at the hearing breaches natural justice, and subsequent provision of the documents does not cure the procedural illegality, although authorities may proceed anew in accordance with law on the same materials. Articles Central Excise Mon, 06 Nov 2017 08:27:38 +0530 https://www.taxtmi.com/article/detailed?id=7693