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2017 (4) TMI 577 - MADRAS HIGH COURTPrinciples of natural justice - materials relied on by the Assessing Authority were not furnished to the petitioner - Held that: - when the respondent relied on certain materials collected from import data for passing the assessment, he has to furnish the same to the assessee so that the assessee can file a suitable objection/ reply to the allegations made in the SCN - the impugned orders of assessment cannot be sustained solely on the ground of violation of the principles of natural justice and consequently, the matter has to go back to the Assessing Authority for redoing the assessments once again - petition allowed by way of remand.
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