https://www.taxtmi.com/caselaws?id=308052 Show-cause notices in a willful-defaulter proceeding were treated as expressing only a tentative pre-adjudicatory opinion, not a final declaration. The court held that final determination can be made only after the borrowers are given an opportunity of hearing on the notice, and therefore found judicial intervention premature at that stage. It also clarified that the observations were confined to the position before any final order declaring willful defaulter status is passed, and would not govern a later declaration made after hearing. en-us Wed, 23 Sep 2020 00:00:00 +0530 Sat, 27 May 2023 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308052 Show-cause notices in a willful-defaulter proceeding were treated as expressing only a tentative pre-adjudicatory opinion, not a final declaration. The court held that final determination can be made only after the borrowers are given an opportunity of hearing on the notice, and therefore found judicial intervention premature at that stage. It also clarified that the observations were confined to the position before any final order declaring willful defaulter status is passed, and would not govern a later declaration made after hearing. Case-Laws Indian Laws Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308052