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2009 (4) TMI 865 - HC - VAT and Sales TaxWhether the Tribunal was justified in holding that in the absence of prayer for confrontation at the investigation stage, such a prayer could not have been made before the Assistant Commissioner? Held that:- No doubt, the sales tax authorities under the Sales Tax Act are not precluded from collecting materials behind the back of a dealer and they may not disclose the source to the dealer. However, if they want to utilize any material collected behind the back of the dealer against him they are bound to confront the same to the dealer giving him opportunity to rebut the same. On such confrontation, if the dealer denies the allegation and demands for cross-examination of any witness, he must be afforded opportunity of cross-examination as cross-examination is one of the most effective methods of establishing the truth and exposing falsehood. In view of the above, learned Tribunal is not justified in holding that there is no justification for the first appellate authority to direct for confrontation to the purchasing dealer-M/s. Radheshyam Satyanarayan of Kantabanji and Sri Mahajan Sahu as no such confrontation was prayed for by the assessee at investigation stage. The question referred answered in negative, i.e., in favour of the dealer and against the Department.
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