https://www.taxtmi.com/caselaws?id=428951 Departmental major-penalty inquiries require charges to be proved through oral and documentary evidence, with an opportunity to cross-examine witnesses. Reliance principally on an employee's reply, presenting officer submissions, or unproved investigative material, without examining witnesses or subjecting evidence to the prescribed scrutiny, breaches natural justice and the procedural requirements for such inquiries. Although strict rules of evidence do not govern departmental proceedings, findings of guilt must rest on legally admissible material rather than surmise or conjecture. Non-compliance renders a dismissal order unsustainable; reinstatement with consequential benefits may follow, while a fresh inquiry may proceed from the specified stage. en-us Tue, 13 Sep 2022 00:00:00 +0530 Fri, 14 Oct 2022 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428951 Departmental major-penalty inquiries require charges to be proved through oral and documentary evidence, with an opportunity to cross-examine witnesses. Reliance principally on an employee's reply, presenting officer submissions, or unproved investigative material, without examining witnesses or subjecting evidence to the prescribed scrutiny, breaches natural justice and the procedural requirements for such inquiries. Although strict rules of evidence do not govern departmental proceedings, findings of guilt must rest on legally admissible material rather than surmise or conjecture. Non-compliance renders a dismissal order unsustainable; reinstatement with consequential benefits may follow, while a fresh inquiry may proceed from the specified stage. Case-Laws VAT and Sales Tax Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428951