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TMI Blog2016 (6) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... i, Adv. ORDER The Court : Though there is an appellate remedy available to the petitioners against the impugned order of adjudication dated January 27, 2016, the petitioners complain of the palpable violation of the principles of natural justice in the adjudicating authority calling for a report from the State Sales Tax authorities after the conclusion of the hearing, obtaining such report, usin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax officer at page 684 of the papers forwarded the documents at pages 686 and 687 of the present papers and the contents of such documents at pages 686 and 687 are identical to the contents of the copy documents at pages 379 and 416 of the papers, respectively, which, in turn, corresponded to the particulars evident on the left hand column of the copy document at page 337 of the papers and on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioning assessee had "committed forgery with an intent to defraud the exchequer, which is an offence under the Indian Penal Code..." The anguish expressed by the adjudicating authority is understandable since the petitioning assessee had supplied a number which did not match its name. But this is the classical pitfall of any person jumping to a conclusion on the basis of a unilateral version with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer without calling for a reply thereto from the petitioning assessee. 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 dou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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