https://www.taxtmi.com/caselaws?id=390131 Blacklisting under the Delhi Excise Rules requires a prior notice that specifically discloses both the allegations and the proposed punitive action, and a mere invitation to attend proceedings is not enough. On the facts described, the original blacklisting was treated as contrary to natural justice because the petitioner was not clearly told that blacklisting was proposed. The text also notes that participation in the first appeal, including detailed merits submissions and a reduced blacklisting period, may limit further writ review where the statutory appellate route remains available. The proper course was to pursue the further appeal provided under the Act. en-us Thu, 19 Dec 2019 00:00:00 +0530 Tue, 24 Dec 2019 09:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390131 Blacklisting under the Delhi Excise Rules requires a prior notice that specifically discloses both the allegations and the proposed punitive action, and a mere invitation to attend proceedings is not enough. On the facts described, the original blacklisting was treated as contrary to natural justice because the petitioner was not clearly told that blacklisting was proposed. The text also notes that participation in the first appeal, including detailed merits submissions and a reduced blacklisting period, may limit further writ review where the statutory appellate route remains available. The proper course was to pursue the further appeal provided under the Act. Case-Laws VAT and Sales Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390131