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2024 (5) TMI 722 - ANDHRA PRADESH HIGH COURTViolation of principles of natural justice - reliance to be placed on the report of the Commercial Tax Department at Bombay without affording an opportunity to the petitioner to cross-examine the Officers of Commercial Tax Department of the reports at Bombay - HELD THAT:- In Shalini Steels Pvt. Ltd. [2011 (2) TMI 554 - ANDHRA PRADESH HIGH COURT], the Andhra Pradesh High Court held that the cross-examination of a witness, on whose statement reliance is placed by the adjudicating authority, is no doubt a facet of the principles of natural justice, however, natural justice is no unruly horse, no lurking landmine, nor a judicial cure-all. If fairness is shown by the decision maker to the man proceeded against, the form, features and the fundamentals of such essential processual propriety being conditioned by the facts and circumstances of each situation, no breach of natural justice can be complained of. Unnatural expansion of natural justice, without reference to administrative realties and other factors of a given case can be exasperating. In Telstar Travels Private Limited v. Enforcement Directorate [2013 (2) TMI 396 - SUPREME COURT] the adjudication order was passed under the Foreign Exchange Regulation Act, 1973 and the challenge was also on the ground of violation of the principles of natural justice for not providing the opportunity of cross examination. It was argued in that case that the adjudicating authority had relied upon the statements and the reports which were inadmissible in evidence as the request for an opportunity to cross examine the witnesses had been declined and thereby violating the principles of natural justice. The Hon’ble Apex Court observed that the rules of procedure do not apply to adjudication proceedings. But that does not mean that in a given situation, cross examination may not be permitted to test the veracity of a deposition sought to be issued against a party against whom action is proposed to be taken. The enquiry report is based on record, F-forms were not issued by the Tax Department to the petitioner’s 5 alleged agents and those were doing business in goods other than those claimed by the petitioner assessee. Some of the agents were not available at the addresses given. To disprove those facts of the report it was not necessary to afford opportunity of cross examination of the Officers of the Tax Department at Bombay. Those facts if not correct, could have been controverted by the petitioner by filing material to evidence that those agents were at the addresses given and they were dealing in goods not other than those claimed by the petitioner as also that F-forms were issued to those agents by the Tax Department at Bombay. In passing the impugned orders there is no violation of the principles of natural justice. It could not be argued as to what prejudice has been caused to the petitioner for want of opportunity of cross examination. The procedure followed is fair and just, complying with the rules of natural justice - the procedure followed is just, fair and in consonance with the principles of natural justice. No opportunity of cross examination to the petitioner was required to be given. It has not resulted in violation of the principles of natural justice so as to interfere with the order under challenge. No case for interference is made out in the exercise of revision jurisdiction - The Tax Revision Case is dismissed.
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