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Dimond Polymers Pvt. Ltd. & Another Versus Union of India & Another

2016 (6) TMI 303 - CALCUTTA HIGH COURT

Commitment 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 .....

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be invoked since the prejudice complained of in this extraordinary jurisdiction was capable of being addressed herein. - Petition allowed by way of remand - WP No. 397 of 2016 - Dated:- 19-5-2016 - Sanjib Banerjee, J. For the Petitioner : Mr. Pranab Kumar Dutta,Sr.Adv. Mr. Shovendu Banerjee, Adv. For the Respondent : Mr. R. Bharadwaj, Adv. Mr. K. K. Maiti, Adv. ORDER The Court : Though there is an appellate remedy available to the petitioners against the impugned order of adjudication dated Janu .....

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at was supplied by the relevant sales tax officer was already before the adjudicating authority and no prejudice has been suffered by the petitioning assessee in the adjudicating authority relying on the report of the relevant sales tax officer. The Union seeks to make out that a chart appearing at page 337 of the paperbook is corroborated by the contents of the copy documents at pages 379 and 416 of the paperbook and such records formed a part of the material before the adjudicating authority. .....

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has quoted from the report of relevant sales tax officer that the name of Tara Holding Pvt. Ltd. did not match with the tax identification number that was supplied by the adjudicating authority in his query to the relevant sales tax officer, but by taking the TIN to be correct, the relevant sales tax officer discovered that the TIN pertained to one Dimond Polymers Pvt. Ltd. The adjudicating authority read such report to imply that the petitioning assessee had sought to wrongfully rely on the VAT .....

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d 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 without seeking the other side s response thereto. If the petitioning assessee had been forwarded the report of the relevant sales tax officer, a one-line answer would have saved the adjudicating authority the needless rise of his blood pressure. Tara Holding Pvt. Ltd. was subsequently renamed as Dimond Polymers Pvt. Ltd. There can be no dispute on .....

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