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

2018 (9) TMI 1708

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s writing dated April 25, 2018 and the petitioners admittedly not being granted such opportunity, the impugned order stands vitiated by reason of breach of the principles of natural justice - impugned order is quashed. - W.P. 409 of 2018 - - - Dated:- 28-8-2018 - Debangsu Basak, J. Mr. Arijit Chakraborty, Adv. Mr. Prasanta Bishal, Adv. Mr. Tapan Bhanja, Adv. For the Petitioners Mr. S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Court to the recording in the impugned order in original and submits that, the request for crossexamination was not dealt with in the impugned order. Consequently, the right of cross-examination being denied, he submits that, the proceedings stand vitiated by breach of the principles of natural justice. The impugned order should, therefore, be quashed. Learned Advocate appearing for the Cus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inder Kapoor in the proceedings. The petitioners by a writing dated April 25, 2018 wanted to cross-examine such person. The petitioners also wanted to crossexamine one Tapan Ghosh, who is one of the prosecution witnesses. The request for cross-examination was, however, not considered by the adjudicating authority as appearing from the impugned order. The adjudicating authority does not deal wit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... granted such opportunity, in my view, the impugned order stands vitiated by reason of breach of the principles of natural justice. The impugned order is, therefore, quashed. This order will not prevent the adjudicating authority to proceed afresh from the stage reached on April 25, 2018 or from such stage that it deemed appropriate. It is expected that, the adjudicating authority will keep the req .....

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