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TMI Blog2024 (11) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for the petitioner made submissions that when the petitioner was issued the show cause notice, the petitioner approached this Court by filing Writ Tax No.930 of 2024, wherein after hearing the parties, the Court on noticing the allegations of fraud, required the petitioner to approach the respondents and it was kept open for the petitioner to be confronted with all documents, oral statements etc. which may be relied on before the adjudicating authority and to allow appropriate opportunity to cross-examine the witnesses on whose statements, adverse inference is proposed to be drawn. 3. After passing of the order, the petitioner approached the respondents and sought documents vide Annexure-12. Pursuant to the said demand mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n its face indicates that someone else has mis-utilised the bank account of the petitioner for the purpose of committing fraud with the department and, therefore, for lack of any material with regard to the involvement of the petitioner, the petitioner could not be saddled with the liability by the order impugned. It was prayed that the order impugned be set aside. 6. Learned counsel for the respondents raised preliminary objection pertaining to the availability of alternative remedy of appeal under Section 107 of the Act. Submissions have been made that the order impugned is open to appeal and, therefore, the writ petition be not entertained. Submissions were made that the material sought by the petitioner was supplied on 30.07.2024 and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are disputed to the revenue. 4. Thus, fact disputes have been raised. The parties may never be required to contest such such factual disputes, within the limited scope of judicial review. Insofar as no inherent lack of jurisdiction shown to exist, interference claimed at this stage, is declined. 5. However, it shall remain open to the petitioner to be confronted with all documents oral statement etc. that may be relied before the adjudicating authority and to be allowed appropriate opportunity to cross-examine the witnesses on whose statements adverse inference is proposed to be drawn. Also, the petitioner shall have a right to lead evidence in defense. 6. With the above observations, the proceeding stands disposed of." 9. After pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons regarding fraud as alleged by the petitioner. 13. In view of the overall fact situation of the matter, it is apparent that after supply of the documents, the petitioner was not afforded any further opportunity of hearing, the directions issued by this Court in its order dated 30.05.2024, have not been followed and the finding which has been recorded pertaining to the fraud, is ipse dixit. 14. So far as the plea raised by the respondents pertaining to the availability of alternative remedy is concerned, in view of the fact that we have come to a conclusion that the order impugned was passed without providing any opportunity to the petitioner after supply of documents, the plea of alternative remedy cannot come in way of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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