Case Law Analysis
|Karnataka High Court
KMMC Rules | One-Time Settlement Penalty Without Show-Cause Notice Violates Natural Justice : Karnataka HC
Karnataka High Court rules that a ₹12.85 crore one-time settlement penalty under KMMC Rules cannot be imposed without affording the assessee an opportunity to be heard. The Court directed the notice to be treated as a show-cause notice, reinforcing that regulatory penalties must comply with natural justice principles.