https://www.taxtmi.com/caselaws?id=792403 Contempt proceedings carrying civil imprisonment require strict compliance with the two-stage procedure: the adjudicating authority must first record a prima facie view of wilful disobedience, then issue a meaningful show-cause notice with precise charges so the alleged contemnors know the case they must meet. A routine notice without framed charges is insufficient. Where alleged default concerns corporate entities, punishment cannot be imposed in a composite manner without identifying the specific individual contemnors said to have committed the contempt. On these stated procedural deficiencies, the contempt order was treated as unsustainable. en-us Tue, 26 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792403 Contempt proceedings carrying civil imprisonment require strict compliance with the two-stage procedure: the adjudicating authority must first record a prima facie view of wilful disobedience, then issue a meaningful show-cause notice with precise charges so the alleged contemnors know the case they must meet. A routine notice without framed charges is insufficient. Where alleged default concerns corporate entities, punishment cannot be imposed in a composite manner without identifying the specific individual contemnors said to have committed the contempt. On these stated procedural deficiencies, the contempt order was treated as unsustainable. Case-Laws IBC Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792403