Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (9) TMI 1431

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... production of documents, the respondent No.2 has proceeded to pass the impugned order, without providing sufficient and reasonable opportunity to the petitioner in this regard. So also, the first appellate authority/respondent No.1 has mechanically/summarily confirmed the order in original despite the petitioner taking up a specific contention that he was deprived of an opportunity of cross-examining the Deputy Director and also producing certain documents. In order to provide one more opportunity to the petitioner to establish his defence by producing the necessary documents as well as cross-examining the Deputy Director, without expressing any opinion on the merits/de-merits of the rival contentions of the parties, it is deemed just and a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itioner. In the said letter, the petitioner also requested for copies of all shipping bills with examination report as the same are vital and crucial for effective defence as well as for information about the action being initiated against CHA/M/s. Venjoh Ligistics Pvt.Ltd., who had also filed the shipping bills in the show cause notice. It is the grievance of the petitioner that, despite the petitioner making such a request, the respondent did not provide sufficient and reasonable opportunity to the petitioner nor acceded to his request for personal hearing and proceeded to pass the impugned order depriving the petitioner of an opportunity to establish his defence including cross-examination of the Deputy Director, in accordance with law. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... expressing any opinion on the merits/de-merits of the rival contentions of the parties, I deem it just and appropriate to set aside the impugned order dated 09.03.2023, passed by the appellate authority. 8. Though the petitioner has not assailed the order in Original dated 29.11.2021 passed by the second respondent, in the light of the finding recorded during the course of this order that the petitioner would be entitled to contest the proceedings once again by securing the documents, producing the documents and also cross-examining the Deputy Director, Southern Region, Chennai, I deem it just and appropriate to set aside the impugned order in original also and remit the matter back to the second respondent for re-consideration afresh in a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates