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2024 (5) TMI 513 - CALCUTTA HIGH COURTMaintainability of petition - availability of alternative remedy - cancellation of the registration of the selling dealer with retrospective effect - Opportunity of cross-examine not provided - violation of principles of natural justice - HELD THAT:- It is no doubt true that the appellant has an effective alternate remedy by way of an appeal before the statutory appellate authority for which the appellant has to pre-deposit 10% of the disputed tax. However, in the facts and circumstances of the case, the appellant has not been given an effective opportunity to rebut the allegations, which have been made against the supplier and the transporter from whom statement/declaration has been obtained by the authority - Admittedly, the appellant has not been furnished with copies of the same nor has been afforded an opportunity of cross-examination, though such a request was specifically made by the appellant in his reply dated 18th December, 2023. Considering the fact that the appellant had no opportunity to cross-examine Mr. Shyam Sundar Tiwari or Mr. Ashoke Kumar Saha and the statement recorded from them were not furnished to the appellant, this is a fit case, where the matter should be remanded to the adjudicating authority for a fresh decision after affording an opportunity to the appellant - The appellant is bound to prove by proper evidence to establish the movement of goods (purchase/sales). Appeal disposed off.
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