2021 (4) TMI 1335 - HC - Indian Laws

Validity of assessment order - retesting report was never supplied - HELD THAT - Mr. Sourabh Goel Advocate has entered appearance on behalf of the respondent and states that as a matter of fact the report must have been supplied to the petitioner but to avoid un-necessary delay the department would not have any objection in again handing over a copy of the retesting report to the petitioner and passing a fresh order of assessment after permitting the petitioner to cross-examine the expert if required. The impugned order is set aside and the respondent is directed to transmit a copy of the retesting report to the petitioner and thereafter the matter would be decided in accordance with law - Petition disposed off.

Summary

Issues:
Challenge to assessment order based on non-supply of retesting report.

Analysis:

Issue 1: Challenge to assessment order based on non-supply of retesting report

The petitioner challenged the assessment order on the grounds that the retesting report was not supplied to him. The respondent, represented by Mr. Sourabh Goel, acknowledged that the report must have been supplied but agreed to provide a copy to the petitioner to avoid unnecessary delays. It was agreed that the petitioner would be allowed to cross-examine the expert if required, with a condition that the proceedings should not be unduly prolonged. The petitioner's counsel accepted this arrangement and committed to requiring only one day for cross-examination and not seeking further opportunities to present evidence. The respondent's counsel also accepted this undertaking. Consequently, the petition was disposed of, the impugned order was set aside, and the respondent was directed to provide a copy of the retesting report to the petitioner for further proceedings in accordance with the law.

With the main case being decided, any pending Civil Miscellaneous Application was also disposed of as a result of the judgment.

This judgment highlights the importance of ensuring procedural fairness in assessment proceedings, including the provision of necessary documents to the concerned parties. The court's intervention in directing the supply of the retesting report and ensuring a fair opportunity for cross-examination demonstrates the significance of upholding principles of natural justice in administrative actions.