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2015 (9) TMI 526 - MADRAS HIGH COURTViolation of Principle of natural Justice – Non Supply of Invoices – Incorrect and Incomplete exemption claim – Second respondent issued notice, alleging that exemption claimed by petitioner was incorrect and incomplete, thereafter passed impugned assessment order, confirming proposal in notice – It was alleged that respondent did not furnish copies of documents sought for by petitioner and without giving any opportunity of personal hearing to petitioner, impugned order was passed violating principles of natural justice – Held that:- perusal of impugned order would clearly reveal that no such opportunity of personal hearing was given to petitioner while passing impugned order – No doubt, Section 22(4) of TNVAT Act, 2006, contemplates reasonable opportunity of being heard to dealer before taking any action and in absence, it would cause great prejudice to assesse as there was violation of principles of natural justice – Since it was mandatory to provide copies of certain invoices, same cannot be denied to petitioner and on that score alone, impugned assessment order warrants interference – Impugned proceedings of respondent quashed – Respondent directed to furnish copies to petition – Decided in favour of Assesse.
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