Recovery order passed without issue of show cause notice is illegal- SC

Brief of the Case:  The Hon’ble Supreme court in the case of M/s Dharampal Satyapal Ltd. held that the passing of recovery order without issuance of show cause notice is against the principles of law and thus, the proceedings initiated has no validity. Thus, the order recovery order passed without providing an opportunity to assessee of being heard, even in a case where the subject matter is decided by Apex court in some other case, is also invalid. Brief Facts of the case: Assessee was engaged in manufacturing tobacco products in North-East India availing the benefits of Notification No. ...