https://www.taxtmi.com/caselaws?id=389857 Disciplinary proceedings based on stale allegations may be quashed at the charge memorandum stage where initiation is delayed without satisfactory explanation, original documents are unavailable, and no witnesses are listed to prove the documents. The applicable procedure requires both a list of relied-upon documents and witnesses capable of establishing the charges; documents alone cannot sustain an inquiry without proof through witnesses. Continuation in those circumstances would be futile and any adverse finding unsustainable. Fresh proceedings remain possible only where original material and competent witnesses are available and the employer can validly justify the delay; this does not permit reopening matters lacking the requirements for a meaningful inquiry. en-us Thu, 12 Dec 2019 00:00:00 +0530 Wed, 18 Dec 2019 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389857 Disciplinary proceedings based on stale allegations may be quashed at the charge memorandum stage where initiation is delayed without satisfactory explanation, original documents are unavailable, and no witnesses are listed to prove the documents. The applicable procedure requires both a list of relied-upon documents and witnesses capable of establishing the charges; documents alone cannot sustain an inquiry without proof through witnesses. Continuation in those circumstances would be futile and any adverse finding unsustainable. Fresh proceedings remain possible only where original material and competent witnesses are available and the employer can validly justify the delay; this does not permit reopening matters lacking the requirements for a meaningful inquiry. Case-Laws Customs Thu, 12 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389857