https://www.taxtmi.com/caselaws?id=761073 Delhi HC held that an informer reward under the scheme is an ex-gratia, discretionary benefit and does not create a vested right to any fixed percentage or claimed quantum. The competent authority must assess the informant's role, the specificity and usefulness of the information, the risk undertaken, and the contribution to recovery and enforcement. Because that assessment is factual, writ jurisdiction will not ordinarily re-quantify the reward absent manifest arbitrariness. The Court also found no guideline-based requirement of a personal hearing before fixing the reward, so the administrative determination was upheld and the claim for the full reward was rejected. en-us Tue, 29 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761073 Delhi HC held that an informer reward under the scheme is an ex-gratia, discretionary benefit and does not create a vested right to any fixed percentage or claimed quantum. The competent authority must assess the informant's role, the specificity and usefulness of the information, the risk undertaken, and the contribution to recovery and enforcement. Because that assessment is factual, writ jurisdiction will not ordinarily re-quantify the reward absent manifest arbitrariness. The Court also found no guideline-based requirement of a personal hearing before fixing the reward, so the administrative determination was upheld and the claim for the full reward was rejected. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761073