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2018 (7) TMI 2018 - MADRAS HIGH COURTRevision of Turnover - TNVAT ACt, 2006 - years 2012-13 and 2013-14 - principles of natural justice - HELD THAT:- The petitioner sought for necessary documents, based on which, the revision was proposed. However, the request of the petitioner was not considered. Furthermore, an opportunity of personal hearing was not granted. While completing the assessment, the respondent stated that the petitioner did not file copies of Annexure I, bill copies and Annexure II for verification. There was no such direction or proposal in the notices respectively dated 04.4.2018 and 12.4.2018, which referred to only Annexure II of the other end seller. The impugned orders are not only in violation of the principles of natural justice, but have ignored the request made by the petitioner for supply of necessary documents, based on which, the revision was proposed and impugned orders travelled beyond the proposal in the revision notices respectively dated 04.4.2018 and 12.4.2018 - the matters are remanded to the respondent for a fresh consideration - Petition allowed by way of remand.
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