https://www.taxtmi.com/caselaws?id=393514 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, an adverse rejection of an application cannot stand where the applicant was not afforded a hearing before the Designated Committee acted. The text notes that section 127 contemplates an opportunity of hearing before an adverse decision, and that procedural fairness becomes material when eligibility is specifically asserted and prior communications are challenged as unheard. In such circumstances, rejection without hearing violates natural justice. The adverse communications were therefore set aside, and the application was directed to be reconsidered after granting an opportunity of hearing. en-us Wed, 11 Mar 2020 00:00:00 +0530 Fri, 26 Feb 2021 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393514 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, an adverse rejection of an application cannot stand where the applicant was not afforded a hearing before the Designated Committee acted. The text notes that section 127 contemplates an opportunity of hearing before an adverse decision, and that procedural fairness becomes material when eligibility is specifically asserted and prior communications are challenged as unheard. In such circumstances, rejection without hearing violates natural justice. The adverse communications were therefore set aside, and the application was directed to be reconsidered after granting an opportunity of hearing. Case-Laws Central Excise Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393514