https://www.taxtmi.com/caselaws?id=311770 The court set aside the order dated 10.12.2018 by the Commissioner (Appeals) on the grounds that the officer who issued the show cause notice later decided the appeal, violating principles of natural justice. The President, Justice Dilip Gupta, found merit in the appellant's argument that this constituted a procedural irregularity. Consequently, the appeal was allowed, emphasizing that the same officer should not act as both accuser and adjudicator. The judgment was pronounced on 17.08.2022, ensuring fairness in the adjudicative process. en-us Wed, 17 Aug 2022 00:00:00 +0530 Fri, 12 Jan 2024 08:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311770 The court set aside the order dated 10.12.2018 by the Commissioner (Appeals) on the grounds that the officer who issued the show cause notice later decided the appeal, violating principles of natural justice. The President, Justice Dilip Gupta, found merit in the appellant's argument that this constituted a procedural irregularity. Consequently, the appeal was allowed, emphasizing that the same officer should not act as both accuser and adjudicator. The judgment was pronounced on 17.08.2022, ensuring fairness in the adjudicative process. Case-Laws Customs Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311770