2004 (9) TMI 621 - HC - VAT and Sales Tax

Summary

Issues:
Opportunity to verify records and cross-examine consignor in assessment proceedings.

Analysis:
The judgment by the High Court of Kerala, delivered by AG. C.J., addressed the issue of whether the petitioner was denied the opportunity to verify records and cross-examine the consignor in the assessment proceedings. The petitioner contended that despite the assessing authority acknowledging inter-State purchases from a specific entity, they were not given the chance to validate the records or cross-examine the said consignor. However, the court emphasized that the crucial aspect was whether the petitioner explicitly requested such an opportunity and if it was denied by the authorities. The court highlighted that there was no evidence to support the claim that the petitioner had specifically sought the chance to verify records and cross-examine the consignor. Referring to a Full Bench decision, the court concluded that without a formal request from the petitioner, there was no illegality in the assessment order. The court rejected the argument that a general mention of the issue in appeal grounds was sufficient, emphasizing that the assessee must actively seek the opportunity for verification and cross-examination, and only if such a request is denied can the assessment order be challenged on those grounds.

In summary, the court dismissed the revision petition as the petitioner had not made a specific request to verify records and cross-examine the consignor during the assessment proceedings. The judgment highlighted the importance of actively seeking such opportunities and clarified that a mere mention in appeal grounds was not equivalent to a formal request. The decision underscored the necessity for a clear and explicit request from the assessee to validate records and cross-examine third parties in assessment proceedings before challenging the assessment order based on lack of opportunity.