https://www.taxtmi.com/caselaws?id=777777 HC held that principles of natural justice were violated where a successor officer decided a matter without affording a fresh hearing, noting SC authority that written submissions cannot substitute for oral hearing and the officer who heard must also decide. Reliance on departmental guidance requiring decision within 30 days after personal hearing reinforced that divided responsibility vitiates the process. The impugned order was set aside and the petition allowed. en-us Tue, 02 Sep 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777777 HC held that principles of natural justice were violated where a successor officer decided a matter without affording a fresh hearing, noting SC authority that written submissions cannot substitute for oral hearing and the officer who heard must also decide. Reliance on departmental guidance requiring decision within 30 days after personal hearing reinforced that divided responsibility vitiates the process. The impugned order was set aside and the petition allowed. Case-Laws Customs Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777777