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TMI Blog2022 (7) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by respondent No.2 wherein the remarks it only states "investigation already initiated by department". It is bereft of any material particulars. 2. Mr. Pamecha for petitioner tenders a copy of a judgment of this court passed on 01.03.2021 in writ petition No. 2421 of 2000, where an identical situation had been discussed. Mr. Ochani in fairness states that facts in the said judgement 'Magnum Management & Services Pvt. Ltd. Vs. Union of India & Ors.' (supra) is almost identical to the petition in hand. 3. Having considered the petition, the reply and the views expressed by this court in the Magnum Management & Services Pvt. Ltd.(supra) , in our view, petitioner ought to have been given a personal hearing before his declaration was reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India 2020 SCC OnLine Bom 1909. It has been held that in a situation where the amount estimated by the designated committee is in excess of the amount declared by the declarant, an opportunity of hearing is required to be given by the designated committee to the declarant, then it would be in complete defiance of logic and contrary to the very object of the scheme to outrightly reject a declaration on the ground of being ineligible. Summary rejection of a declaration without affording any opportunity of hearing to the declarant would be in violation of the principles of natural justice impeaching the decision making process thus rendering the decision invalid in law. It has been held in paragraph Nos. 51 and 52 as under:- "51. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra) it is axiomatic that when a person is visited by adverse civil consequences, principles of natural justice like notice and hearing would have to be complied with. Non-compliance to the principles of natural justice would impeach the decision making process rendering the decision invalid in law. 52. We have one more reason to take such a view. As has rightly been declared by the Hon'ble Finance Minister and what is clearly deducible from the statement of object and reasons, the scheme is a one time measure for liquidation of past disputes of central excise and service tax as well as to ensure disclosure of unpaid taxes by a person eligible to make a declaration. The basic thrust of the scheme is to unload the baggage of pending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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