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VAT - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Disciplinary proceedings against formerly Appellate Deputy ...


Disciplinary Actions Could Threaten Independence of Quasi-Judicial Authorities, Court Warns Against Penalizing Decisions.

November 23, 2023

Case Laws     VAT and Sales Tax     HC

Disciplinary proceedings against formerly Appellate Deputy Commissioner - If the order passed by the quasi judicial authority is taken as a foundation for bringing the quasi judicial authority under disciplinary proceedings, no quasi judicial authority can discharge his functions without fear. - Even wrong interpretation of law or wrong appreciation of facts cannot be the reason to issue charge memo against the authority exercising quasi judicial powers - HC

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