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2016 (9) TMI 719 - HC - VAT and Sales TaxPrinciples of natural justice - Section 25 (1) of the KVAT Act, 2003 - chance to cross exaimne the witness - right to demand the materials on which reliance can be placed - Held that: - it is for the assessing authority to decide whether the request seeking an opportunity for cross examination of other dealers is a move to drag on the assessment procedure or not. Purchase and sales suppression were detected by cross verification of purchase list and sales list uploaded with the data in KVTAIS and intercepting the vehicles of the petitioner thrice. Further, the finding is that petitioner was practicing parallel billing in order to evade tax. All the particulars have been mentioned in the order. Certain suppressions were even admitted by the petitioner. Perusal of the order indicates that the details of invoices in the purchase stock dealers alone were not the material relied upon and it is found that the request seeking opportunity for cross examination of other dealers is understood as a move to drag on the assessment procedure. Sufficient reasons had been stated to deny permission for cross examination. That apart, petitioner was unable to show that any prejudice has been caused on account of non providing such an opportunity. The Apex Court in CIT v. Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT] held that the High Court must not interfere if there is an adequate efficacious alternate remedy available to the petitioner. Before entertaining any such writ petition, it has to be considered whether the petitioner has made out an exceptional case warranting such interference or there exists sufficient grounds to invoke the extraordinary jurisdiction under Article 226 of the Constitution of India. Petition dismissed - decided against petitioner.
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