Right to cross-examine - The crucial aspect of the matter at ...

Right to Cross-Examine in VAT and Sales Tax Cases: Ensuring Fairness and Preventing Procedural Impropriety in Penalty Decisions.

December 14, 2021

Case Laws VAT and Sales Tax HC

Right to cross-examine - The crucial aspect of the matter at this stage is, these books have been recovered behind the back of the dealer. On this either aspect, the argument of Mr. Anil D Nair is contextual to be noted to wit that there is no prohibition for the Revenue to collect or gather information against the dealer, but any material relied on by the Department must be put to the dealer and if the material is contested, the semblance of fair play and procedure are followed before accepting material gathered behind the back of the dealer as constituting the basis for imposition of penalty. The test here is not only the procedural impropriety but the real prejudice in accepting extraneous and other relevant material constituting the basis for imposing penalty. - HC

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Right to cross-examine - The crucial aspect of the matter at ...

Right to Cross-Examine in VAT and Sales Tax Cases: Ensuring Fairness and Preventing Procedural Impropriety in Penalty Decisions.

December 14, 2021

Case Laws VAT and Sales Tax HC

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