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2016 (9) TMI 719 - KERALA HIGH COURT

2016 (9) TMI 719 - KERALA HIGH COURT - TMI - Principles 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 s .....

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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 petiti .....

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COB JOHN (TRIVANDRUM) FOR THE RESPONDENT : GOVT. PLEADER SMT. K.T. LILLY JUDGMENT This writ petition is filed challenging Ext.P5 order passed by the competent authority by making an assessment under Section 25 (1) of the KVAT Act, 2003. 2. The main contention urged by the petitioner is that there is violation of principles of natural justice. According to the petitioner, the materials relied upon by the assessing officer were not supplied and that apart, the petitioner was not given a chance to .....

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y the assessing officer and in the absence of such materials being given and denial of opportunity to cross examine the witness clearly amounts to violation of principles of natural justice. 4. A perusal of Ext.P5 would clearly indicate that the assessing officer has considered the entire issues and had given sufficient opportunity to the petitioner to make out his defence. It is found in Ext.P5 that all the contentions of the petitioner had been met. That apart, it is for the assessing authorit .....

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rious why the assesee is remaining passive, without initiating any action for legal remedies against them, who are alleged to have been keeping entirely different invoices. It is also mentioned that the contentions put forward by the assessee was to make an impression that the purchasers have committed forgery of invoices. 5. Having regard to the aforesaid finding in the assessment order and having perused the records, I do not think that this a case where this Court should interfere at this sta .....

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se materials are relied upon, may amount to violation of natural justice and that failure to provide the materials relied upon also amounts to violation of principles of natural justice. In Shaduli (supra), the Apex Court observed that if the Sales Tax Officer relies upon evidence furnished by the entries in the books of account of a dealer or dealers for the purpose of coming to the conclusion that the return filed by the assessee was incorrect or incomplete, there is a necessity to provide an .....

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