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RAVI NATH TILHARI, HARINATH NUNEPALLY
Foods, Fats and Fertilizers Limited – Appellant
Versus
State of Andhra Pradesh – Respondent
| Table of Content |
|---|
| 1. factual background of the case and tax assessment (Para 2 , 3 , 4 , 5 , 6) |
| 2. arguments on natural justice and cross-examination rights (Para 7 , 8 , 9 , 10) |
| 3. court analysis on natural justice principles and their application (Para 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32 , 33 , 34 , 35 , 36) |
| 4. conclusion on compliance with natural justice (Para 37) |
| 5. final order dismissing the tax revision case (Para 38 , 39 , 40) |
JUDGMENT :
RAVI NATH TILHARI, J.
1. Heard Sri S. Dwarakanath, learned senior counsel, assisted by Sri P. Karthik Ramana, learned counsel for the petitioner and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Taxes, appearing for the respondent.
Facts of the Case:
2. This Tax Revision Case under Section 22 (1) of Andhra Pradesh General Sales Tax Act has been filed by the petitioner-M/s. Foods, Fats and Fertilizers Limited, Tadepalligudem, challenging the Order dated 31.12.2001, passed by the Sales Tax Appellate Tribunal (in short ‘Appellate Tribunal’) Andhra Pradesh Hyderabad in T.A. No. 192 of 1997.
3. The petitioner-M/s. Foods, Fats and Fertilizers Limited is a registered compan
The right to cross-examine in tax proceedings is context-dependent, and denial does not constitute a breach of natural justice if sufficient opportunity to contest the findings is provided.
Breach of principles of natural justice and defiance of fundamental principles of judicial procedure falls within exceptions noticed by Supreme Court in the above decision, wherein availability of an....
The principles of natural justice, including the right to cross-examine witnesses, must be observed in adjudication proceedings under the CGST Act, 2017, rendering any violation void.
The court established that denying a party the right to cross-examine witnesses whose statements are relied upon in a penalty order violates principles of natural justice, rendering the order null.
The principles of natural justice mandate that an affected party must be given a fair opportunity to present its case, and failure to do so renders the decision arbitrary and illegal.
The court established that the provisions of the Customs Act do not guarantee an absolute right to cross-examine witnesses in adjudication proceedings, and the denial of such a right does not inheren....
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