TMI Blog2019 (1) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... iability for the year 2014- 2015 - Held that:- As the petitioners alone could vouch for the genuineness of the C-forms, I reckon the petitioners' insistence on the special investigation report serves no purpose. The burden, in fact, squarely lies on the petitioners to prove that the C-forms are genuine. It is the originator of the instrument that should dispel the clouds of suspicion. In this context, it is held that there is no infraction of principles of natural justice. The Ext.P8 is an order against which the petitioners have a statutory remedy, and it is efficacious, too - the writ petitions closed holding that the petitioners, if advised, can approach the appellate authority and raise all pleas as they have done before this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 4. Sri Premjit Nagendran, the petitioners' counsel, has strenuously contended that the Ext.P8 suffers on two counts: (1) the authorities have violated the principles of natural justice and have denied essential information to the petitioners; (2) the authorities lack the power to reassess the petitioners' liability for the year 2014- 2015, for under the 101st Constitutional amendment, the very KVAT Act has ceased to exists. 5. Sri Nagendran has drawn my attention to the Ext.P2 notice. The notice informs the petitioners that the authorities came to know about the alleged bogus C-forms, based on the special investigation the Commercial Taxes Department conducted. According to him, despite the petitioners' specific request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural justice. That plea taken on its face value, the constraint of the alternative remedy does not affect the adjudication. But once the Court rules negatively on that plea-the plea of natural justice-then it ill behooves for me to rule on the merits, too. Let the statutory forums have their jurisdiction. 10. So, first, I will confine my discussion to the alleged vice of the authorities violating the principle of natural justice. If the finding turns out positive, then that obviates further adjudication; if negative, I will relegate the petitioners to their statutory remedies. 11. The petitioners plea is that they were denied access to a vital piece of information, and that disabled them from effectively defending themselves in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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