https://www.taxtmi.com/caselaws?id=457200 Stigmatic adverse remarks affecting a professional's reputation cannot be sustained where they are recorded without supplying the material relied upon or giving a meaningful opportunity to explain. The de-empanelment communication was therefore not sustainable and the adverse observations were expunged. A show-cause notice proposing caution-list inclusion is also invalid where it reflects a concluded finding of gross negligence and fraud before hearing, making the proposed hearing an empty formality. On the stated facts, the notice was quashed, while the authority was left free to proceed afresh in accordance with law after following due process. en-us Wed, 03 Aug 2022 00:00:00 +0530 Tue, 10 Sep 2024 09:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457200 Stigmatic adverse remarks affecting a professional's reputation cannot be sustained where they are recorded without supplying the material relied upon or giving a meaningful opportunity to explain. The de-empanelment communication was therefore not sustainable and the adverse observations were expunged. A show-cause notice proposing caution-list inclusion is also invalid where it reflects a concluded finding of gross negligence and fraud before hearing, making the proposed hearing an empty formality. On the stated facts, the notice was quashed, while the authority was left free to proceed afresh in accordance with law after following due process. Case-Laws Indian Laws Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457200