There must be a valid and acceptable basis for making a departure from Hierarchical Discipline while implementing fiscal legislation

Court: The Bombay High Court Citation: Mc Kinsey & Company Inc, United States Vs. Union of India [2010-TII-09-HC-MUM-INTL] Brief-  The Bombay High Court (“High Court”) has, in a recent ruling’ in the case of Mc Kinsey & Company Inc, United States v. Union of India [2010-TII-09-HC-MUM-INTL], held that there must be a valid and acceptable basis for making a departure from the order passed by a superior official and that the hierarchical discipline should be observed while implementing the fiscal legislation. In the absence of that, the exercise of the powers by the Ass...