https://www.taxtmi.com/caselaws?id=468795 Disqualification under the Tenth Schedule requires strict compliance with the Defection Rules and observance of natural justice. The record showed no effective service of notice, no supply of the complaint and annexures, and no meaningful opportunity to respond, making the process procedurally ultra vires. The mandatory steps under Rule 7, including forwarding of materials, consideration of comments, and the Committee route, were also not followed, and the final communication requirements under Rule 8 were breached. Because the statutory procedure itself was vitiated, the merits-based finding of voluntary giving up of membership could not be sustained, and the disqualification orders and consequential notification were quashed. en-us Wed, 30 Mar 2016 00:00:00 +0530 Thu, 21 May 2026 15:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468795 Disqualification under the Tenth Schedule requires strict compliance with the Defection Rules and observance of natural justice. The record showed no effective service of notice, no supply of the complaint and annexures, and no meaningful opportunity to respond, making the process procedurally ultra vires. The mandatory steps under Rule 7, including forwarding of materials, consideration of comments, and the Committee route, were also not followed, and the final communication requirements under Rule 8 were breached. Because the statutory procedure itself was vitiated, the merits-based finding of voluntary giving up of membership could not be sustained, and the disqualification orders and consequential notification were quashed. Case-Laws Indian Laws Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468795