2024 (5) TMI 513

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....Ms. Priya Sarah Paul Mr. Dev Kumar Agarwal. For the State : Mr. Anirban Ray, Ld. G.P. Mr. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. S. Sanyal. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. We have heard the learned advocates for the parties. 2. With the consent of the learned advocates of either side, the appeal and the writ petition are taken up for disposal and are disposed of by this common judgm....

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....een made against the supplier and the transporter from whom statement/declaration has been obtained by the authority. 5. Admittedly, the appellant has not been furnished with copies of the same nor has been afforded an opportunity of cross-examination, though such a request was specifically made by the appellant in his reply dated 18th December, 2023. 6. That apart, the appellant has stated that....

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....aha and the statement recorded from them were not furnished to the appellant, this is a fit case, where the matter should be remanded to the adjudicating authority for a fresh decision after affording an opportunity to the appellant. 9. Accordingly, appeal and the writ petition as well as connected application are allowed and the order of adjudication dated 1st February, 2024 is set aside with a ....