Foods, Fats and Fertilizers Limited Vs State of Andhra Pradesh
Date: May 6, 2024
Subject Matter
Cross-examination of government officers is not always necessary, especially when the statements or inquiry reports are based on available records
Summary
The case law revolves around the issue of whether the report from the Commercial Tax Department in Bombay can be relied upon without providing the petitioner with the opportunity to cross-examine the officers who authored the report. The Appellate Tr…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT 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…