Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Custom Duty

HC quashes order passed without providing documents relied & by denying cross-examination of witnesses

Case Law Details

TaxGuru Citation
2022 taxguru.in 683
Case Name
Sunil Kumar Mitra Vs Union of India (Calcutta High Court)
Date of Judgement/Order
Only available for paid members
Advertisement

Sunil Kumar Mitra Vs Union of India (Calcutta High Court)

Considering the submission of the parties and admitted position which appears from record, I am of the view that in this case there was violation of principle of natural justice and the impugned order of the Appellate Authority is a non-speaking order on the aforesaid grounds taken by the petitioner in its memorandum of appeal filed before the Appellate Authority and accordingly, the impugned order dated 28th February, 2017 is set aside and remanded back to the Appellate Authority concerned on these two limited issues/grounds, which are non providing of documents to the petitioner upon which adjudicating authority has relied and denying the petitioner to cross-examine the witnesses in question on whose statement adjudicating authority has relied in its adjudication order.

It is clarified that the impugned order of the Appellate Authority is set aside and remanded only on these two issues and the rest of the order, the Court is not inclined to interfere but of course it will be subject to final outcome of adjudication on the aforesaid two formalities of providing the documents relied by the adjudicating authority and upon the cross-examination of the witnesses upon whose statement adjudicating authority has relied.

HC quashes order passed without providing documents relied & by denying cross-examination of witnesses

Paid content

Become a Basic or Premium Member, or log in if you are already a Basic or Premium member.

Advertisement

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.