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Committee’s order classifying directors as wilful defaulter relying on unreliable report was to be set aside: HC

December 24, 2020[2020] 122 taxmann.com 246 (Calcutta)
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FEMA, INSURANCE & BANKING : Where petitioners who were directors and guarantors of company were classified as wilful defaulters by Committee for Identification of Wilful Defaulters and Review Committee without furnishing documents and information, including a copy of forensic report relied on by both Committees, it was held that Committees violated all norms of natural justice and provisions of RBI Master Circular, 2015 by relying upon such unreliable report and, therefore, impugned orders were to be set aside as patently illegal and de hors RBI guidelines

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