Case Law Details
Ambika Timber Depot Vs Ashapura Saw Mill (Madras High Court)
Introduction: The Madras High Court recently dealt with the case of Ambika Timber Depot Vs Ashapura Saw Mill, concerning a request for cross-examination through virtual means due to the non-appearance of transporters. The High Court dismissed the Writ Petitions in light of the Assessing Authority’s assurance of complying with the principles of natural justice.
Analysis: In this case, the petitioners had filed Writ Petitions seeking an opportunity for virtual cross-examination in a Personal Hearing due to non-appearance of the transporters involved in the case. The High Court was informed that the Assessing Authority had already granted permission for cross-examination and was willing to permit the process to occur virtually.
However, despite being provided the opportunity, none of the transporters appeared for the Hearing. The Assistant Commissioner of GST and Central Excise, Pollachi Division, in his written submission, assured the High Court that they intend to allow cross-examination of the transport owners/drivers and accord them the facility to attend the PH through virtual mode. He stated that another two opportunities would be notified for cross-examination cum Personal Hearing before concluding the adjudication in the said cases.
Upon receiving the written submission from the Assessing Authority and being satisfied with the proposed procedure, the petitioners did not pursue the Writ Petitions further.
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