2024 (5) TMI 513

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.... Appellant : Mr. Vinay Kumar Shraff 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 disposa....

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....rtunity to rebut the allegations, which have been 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, 202....

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....-examine Mr. Shyam Sundar Tiwari or Mr. Ashoke Kumar Saha 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 ad....