https://www.taxtmi.com/caselaws?id=406635 An administrative restraint continued through a show-cause process requires disclosure of the relied-upon material and a meaningful opportunity to respond before any final adverse decision is taken. The Delhi HC held that placement in the Denied Entity List, read with the subsequent notice, was not a final determination but an interim arrangement pending consideration of the petitioner's reply. Because the relied-upon documents had not been supplied and no effective chance to meet the material was given, the Court directed disclosure, allowed an additional reply, and required a personal hearing before final adjudication. en-us Thu, 15 Apr 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406635 An administrative restraint continued through a show-cause process requires disclosure of the relied-upon material and a meaningful opportunity to respond before any final adverse decision is taken. The Delhi HC held that placement in the Denied Entity List, read with the subsequent notice, was not a final determination but an interim arrangement pending consideration of the petitioner's reply. Because the relied-upon documents had not been supplied and no effective chance to meet the material was given, the Court directed disclosure, allowed an additional reply, and required a personal hearing before final adjudication. Case-Laws Customs Thu, 15 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406635