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    <title>Breach of natural justice: reliance on fresh charges and lack of reasons invalidates removal, writ entertained and order set aside.</title>
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    <description>Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector&#039;s order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.</description>
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    <pubDate>Wed, 18 Mar 2026 08:21:00 +0530</pubDate>
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      <title>Breach of natural justice: reliance on fresh charges and lack of reasons invalidates removal, writ entertained and order set aside.</title>
      <link>https://www.taxtmi.com/highlights?id=97798</link>
      <description>Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector&#039;s order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.</description>
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      <pubDate>Wed, 18 Mar 2026 08:21:00 +0530</pubDate>
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