TMI Blog2016 (6) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 - 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particulars evident on the left hand column of the copy document at page 337 of the papers and on the right hand column. The adjudicating authority 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 that may have been paid by some other assessee and the indignation of the adjudicating authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oning 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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