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2014 (7) TMI 785 - HC - VAT and Sales TaxWrit petition - Call for records - Violation of principle of natural justice - Held that:- assessee has a right to have the material which the revenue has relied upon to arrive at a prima-facie opinion that proceedings should be further proceeded. The question, therefore, of an assessee being entitled to have the copies of the documents being relied upon by the revenue, particularly when the said documents have been seized from its possession, has to be answered in affirmative. - The test of reasonableness and the principles of natural justice also require that if assessee is put to notice he must know about the material being relied upon by the revenue to give an effective reply. There cannot be any doubt whatsoever that principles of natural justice have to be followed and the petitioner is entitled for supply of copies of documents being relied upon by the revenue or at least an inspection thereof - However, the apprehension being expressed by the revenue regarding manipulation in books of account by the petitioner after getting the documents seized also cannot be said to be without any basis. - A reasonable and pragmatic solution to the problem, in our view, is to direct the petitioner to produce the account books and other relevant documents before the authority who may verify the same or obtain copies thereof as he may deem fit and thereafter supply the copy of the documents being relied upon by the revenue. The petitioner after receiving the copies of the documents may file its reply to the notice and thereafter the proceeding may be undertaken in accordance with law - Decided in favour of assessee.
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