- 1 - NC: 2025:KHC:6904-DB STRP No. 5 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA SALES TAX REVISION PETITION NO.5 OF 2024 BETWEEN: M/S. SARALA SAW MILLS AND WOOD INDUSTRIES, REPRESENTED BY SARALA S HEGDE AGED ABOUT 78 YEARS NANDALIKE ROAD, NANDALIKE POST, KARKALA TALUK – 576 123 …PETITIONER (BY SRI. MOHAMMED MONISH SOWKAR, ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (AUDIT-3) D.V.O, MANGALORE – 575 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) MANGALORE – 575 001 …RESPONDENTS (BY SRI. ADITYA VIKRAM BHAT, AGA) THIS STRP FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 15.02.2024 PASSED IN STA. NO. 23/2019 ON THE FILE OF KARNATAKA DISMISSING THE APPEAL AND UPHOLDING THE ORDER DATED 30.11.2018 PASSED IN KVAT/AP/47/2016-17 ON THE FILE OF JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), MANGALURU, DISMISSING THE APPEAL AND FILED AGAINST THE REASSESSMENT ORDER DATED 21.07.2016 ON THE FILE COMMERCIAL TAX OFFICER (AUDIT)- 3, MANGALURU FOR THE TAX PERIODS OF THE YEAR 2011-12. Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:6904-DB STRP No. 5 of 2024 THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA ORAL ORDER (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) A short question of law, regardless of the ones framed in the petition would be as to denial of the opportunity of cross-examination. This inarticulately having been answered in the negative, right of cross- examination was denied to the petitioner-Assessee. 2. Learned counsel for the Assessee submits that the right of cross-examination right from the days of Socrates is considered to be sacrosanct to the principles of natural justice and therefore, in the absence of statutory enablement, it could not have been denied. Learned AGA made submission in justification of the impugned order. 3. We broadly agree with the above submission of Assessee, inasmuch as, even God is said to have given an - 3 - NC: 2025:KHC:6904-DB STRP No. 5 of 2024 opportunity of hearing to Adam & Eve before punishing them for eating the proscribed fruit in the Eden Garden. No special circumstances are demonstrated justifying the denial of such important opportunity. In the above circumstances, the question is answered in favour of the Assessee and the impugned order having been set at naught, the matter is remitted for consideration afresh at the stage of reassessment. All contentions of the parties are kept open. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE DR List No.: 1 Sl No.: 18