Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 573 - KERALA HIGH COURTStay to recovery seeked - rejecting the claim of the appellant that there was high sea sales - Held that:- In the facts and circumstance of this case, the appellant is justified in contending that the appellant should not be driven to the alternative remedy as had the appellant been given a specific opportunity, she may have been able to explain her version and to establish the contention that there was indeed high sea sale as contemplated in law. A perusal of the orders would show that various defects have been found in the documents. The appellant was never asked to explain those defects. We are not concerned with the merits of the matter. We are concerned with the decision making process. When difficult questions arise, principles of natural justice would undoubtedly apply and interest of justice would indeed demand an opportunity of personal hearing being given to the parties. Unless the decision-maker has a closed mind a person with an open mind can always be persuaded to arrive at a correct decision by lending a hearing to the affected party. This is the substance of principle of natural justice. Accordingly, in the facts of this case, we would think that, the appellant should be given an opportunity of hearing treating the orders, exhibits P1 to P6, as notices served on him.
|