Supreme Court of India

Fag Precision Bearings v. Sales Tax Officer (i) and Anr.

Neutral citation
Reported as [1996] SUPP. 9 S.C.R. 678
Bench S.P. Bharucha J.
Decided 9 December 1996

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Court challenging the order contending that (i) the impugned order was null and void because neither a show cause notice was issued to it nor was it given an opportunity of hearing; and (ii) reasons given in support of the order do not justify its passing. Division Bench of the High Court upheld the impugned order holding that the only requirement of the principles of natural justice was that reasons for passing the order had to be recorded and that order had to be served upon the assessee; but the authority was under no obligation either to issue a prior notice or to give the assessee an

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