Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 869 - PUNJAB AND HARYANA HIGH COURTWhether no reliance could be placed on the statement of the representative of M/s. Vikas Trading Company made against the appellant without affording an opportunity to cross-examine the said person and, therefore, the impugned orders are untenable? Held that:- The only plank of the case of the appellant was that there were purchases from M/s. Vikas Trading Company, Amritsar. In such a situation, it was incumbent upon the appellant to have proved the veracity and authenticity of the said transaction by examining its representative or leading any other evidence to prove payment against said purchases. It could not take the plea that opportunity to cross-examine the representative of M/s. Vikas Trading Company had not been afforded to it especially when the burden was on the assessee to establish the genuineness of the transaction with M/s. Vikas Trading Company, Amritsar. The Tribunal had recorded the findings based on appreciation of evidence. Thus no substantial question of law, as claimed, arises in this appeal. Appeal dismissed.
|