2024 (11) TMI 338

X X   X X   Extracts   X X   X X

Full Text of the Document

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 made....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 de....

X X   X X   Extracts   X X   X X

Full Text of the Document

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 pass....