Order Invalidated for Lack of Show Cause Notice and Hearing, Violating Natural Justice Principles; Case Remanded to Commissioner.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of order in the absence of show cause notice (SCN) and personal hearing - Principles of natural justice - The impugned order has been passed in breach of elementary principle of natural justice leading to a flaw in the decision making process - Matter restored before the Commissioner.....