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2016 (6) TMI 303 - HC - VAT and Sales TaxCommitment of forgery with an intent to defraud the exchequer - Order passed without affording opportunity of being heard and by relying on the report of relevant tax officer - Violation of principles of natural justice - Held that:- it is evident that the adjudicating authority perceived the petitioning assessee to have committed forgery and having indulged in fraudulent conduct. Once any person sitting in judgment over a matter or a party comes to such a conclusion, it is difficult to expect a balanced assessment from such authority. There is no doubt that the entire process of adjudication in this case has been vitiated by the reliance on the report obtained by the adjudicating authority behind the back of the petitioning assessee and without further reference to the petitioning assessee. For the abject breach of the principles of natural justice evident from the order impugned dated January 27, 2016, such order is set aside. The alternative remedy in this case was not necessary to be invoked since the prejudice complained of in this extraordinary jurisdiction was capable of being addressed herein. - Petition allowed by way of remand
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