Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (2) TMI 1202

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at where the order in original is vitiated due to procedural irregularities, then a writ petition is maintainable as an appeal may not be a remedy. The impugned order stands vitiated due to such procedural irregularity - petition allowed - decided in favor of petitioner. - W.P. No. 1662(W) of 2017 - - - Dated:- 14-2-2017 - Debangsu Basak, J. For the Petitioner : Shovendu Banerjee, Sandi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cedural irregularities then, the remedy by way of an appeal is not sufficient. He relies upon 2015 (322) E.L.T. 462 (Cal) (Soumendu Saha Vs. Union of India) and submits that where a right of cross-examination is denied the decision itself is vitiated. Learned advocate for the Revenue submits that the petitioner has adopted dilatory tactics. He refers to various portions of the impugned order an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A party to the proceeding has a right to cross-examine the witness of the other party, more so, when the evidence of such witness is being relied upon by the party adducing the same. In the present case, the evidence given by the witness has been relied upon to find the petitioner guilty of infractions of the law. The petitioner had applied for cross-examination of such witnesses at the trial. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The authorities will hear and decide the proceedings afresh after affording the petitioner an opportunity of hearing. In view of the allegation that the petitioner is guilty of delay in the disposal of the proceedings, it is directed that the adjudicating authority will not grant any adjournment to the petitioner on any ground whatsoever. W.P. No. 1662(W) of 2017 is disposed of without any .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates