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2018 (8) TMI 1324 - MADRAS HIGH COURTPrinciples of Natural Justice - Validity of assessment order - CST Act - it was alleged that interstate sales camouflaged as High Sea sales - Held that:- To establish the same, the respondent should have sufficient material to confront the petitioner so as to deny the benefit of exemption. If that material was available with the respondent, it should be made known to the dealer so that the dealer would be in a position to to effectively defend. If the respondent has recorded any statement from third parties, then those statements should be provided to the petitioner and on verification, it was found that the transactions were not genuine High Sea Sale transactions. It is clear that the impugned assessment order has been passed in total violation of the Principles of Natural Justice. The matter is remanded to the respondent for fresh decision - appeal allowed by way of remand.
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