Whether show cause notice / Order issued with a predetermined mind is valid ?
Issue Favourable to Tax Payer ?:- yes
Held - the petitioner has from the very beginning submitted that the impugned notices were pre-meditated and in the light of judgment of the Hon'bl.....
Issue Favourable to Tax Payer ?:- yes
Held - When the first respondent had issued the show cause notices with pre-judged mind, there is no purpose in issuing show cause notices at all. .....
Issue Favourable to Tax Payer ?:- yes
Held - It is settled principle of law that a quasi-judicial authority, while acting in exercise of its statutory power must act fairly and must act.....
Issue Favourable to Tax Payer ?:- no
Held - Mere use of these expressions by the respondent in the show cause notice by itself cannot be a basis to hold that the show cause notice has .....
Issue Favourable to Tax Payer ?:- yes
Held - It is of course true that the show cause notice cannot be read hyper-technically and it is well settled that it is to be read reasonably. Bu.....