Show Cause Notices Must Be Supported by Evidence, Not Assumptions; Right to Document Access and Cross-Examination Upheld.

Show Cause Notices Must Be Supported by Evidence, Not Assumptions; Right to Document Access and Cross-Examination Upheld. https://www.taxtmi.com/highlights?id=69202 Violation of principles of principles of natural justice - The department cannot confirm the demand on the basis of assumption and presumptions. The allegations raised in the SCN have to be established by evidence. The noticee has a right to get the copies of documents. Department has to record reasons for denying the request for cross examination. - AT en-us Thu, 13 Apr 2023 07:58:52 +0530 Thu, 13 Apr 2023 07:58:52 +0530 TaxTMI RSS Generator Show Cause Notices Must Be Supported by Evidence, Not Assumptions; Right to Document Access and Cross-Examination Upheld. https://www.taxtmi.com/highlights?id=69202 Violation of principles of principles of natural justice - The department cannot confirm the demand on the basis of assumption and presumptions. The allegations raised in the SCN have to be established by evidence. The noticee has a right to get the copies of documents. Department has to record reasons for denying the request for cross examination. - AT Highlights Customs Thu, 13 Apr 2023 07:58:52 +0530 https://www.taxtmi.com/highlights?id=69202