https://www.taxtmi.com/caselaws?id=462581 Withholding relied-upon documents breached natural justice because the appellant was entitled to receive them before adjudication. After a fresh opportunity to explain was directed, any opinion formed on an incomplete record could not continue to govern the matter. The adjudicating authority had to reconsider the case on the basis of the full set of documents and the appellant's fresh explanation, without being influenced by the earlier view. The earlier opinion was therefore treated as non-est, and a fresh opinion had to be formed independently. en-us Tue, 05 Mar 2024 00:00:00 +0530 Wed, 02 Jul 2025 19:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462581 Withholding relied-upon documents breached natural justice because the appellant was entitled to receive them before adjudication. After a fresh opportunity to explain was directed, any opinion formed on an incomplete record could not continue to govern the matter. The adjudicating authority had to reconsider the case on the basis of the full set of documents and the appellant's fresh explanation, without being influenced by the earlier view. The earlier opinion was therefore treated as non-est, and a fresh opinion had to be formed independently. Case-Laws FEMA Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462581