https://www.taxtmi.com/caselaws?id=313836 Absent a statutory mandate, prior notice was not required before inspection of the mining lease premises, and a surprise inspection was permissible. However, where the demand was maintained on the basis of a fresh inspection made after the lessee's representation, the authority was required to disclose the inspection report and afford a pre-decisional hearing. Non-supply of the report and denial of hearing violated natural justice and indicated pre-determination. The impugned demand order was quashed, and the matter was left open for fresh decision after giving a reasonable opportunity of hearing. en-us Fri, 23 Sep 2022 00:00:00 +0530 Fri, 03 May 2024 19:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313836 Absent a statutory mandate, prior notice was not required before inspection of the mining lease premises, and a surprise inspection was permissible. However, where the demand was maintained on the basis of a fresh inspection made after the lessee's representation, the authority was required to disclose the inspection report and afford a pre-decisional hearing. Non-supply of the report and denial of hearing violated natural justice and indicated pre-determination. The impugned demand order was quashed, and the matter was left open for fresh decision after giving a reasonable opportunity of hearing. Case-Laws Indian Laws Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313836