TMI Blog2014 (7) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A/Y ? 2011-12 without providing copies of the documents being relied upon by him to the petitioner and giving appropriate time to the petitioner to file an appropriate explanation. (3) Issue any other writ, order or direction which this Hon'ble Court deems fit in the facts and circumstances of the case. The above reliefs have been claimed by the petitioner in the backdrop of the following facts : The Special Investigation Branch (S.I.B) of the Commercial Tax Department of State, which is under the supervision and control of the Deputy Commissioner (S.I.B), Commercial Tax, the respondent no. 3 conducted a survey at the warehouse of the petitioner. The team invoking the provision of Section 45 of the Act seized various records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pies of documents seized during survey. It was pointed out in the said letter that since assessment proceedings are going on and the seized documents and the survey report are being relied upon by the respondent no. 3, as such, it was expedient and necessary that the petitioner be given the copies of the documents seized so as to enable it to give appropriate explanation and submit an effective reply. According to the petitioner, instead of supplying the copies of documents seized, another notice no. 473 dated 05-03-2014 was issued by respondent no. 4. The petitioner again made similar request vide letter dated 13.03.2014 for supply of the copies of the documents seized. A further request was made that assessment proceedings for the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount was made on Form No. 38 bearing same serial number and it transpired that more than one copy of the same Form-38 was generated for importing the goods with an intention of evading the tax. Sri Tripathi further submitted that there is absolutely no difficulty in providing the copies of the documents seized during survey provided the petitioner first produces the original books of account before the authority concerned for verification so that after receiving the copies of the documents seized during survey, no manipulation or entries are made in the books of account to adjust the difference. He further states that once the original books of account are produced before the authority concerned for verification, the copy of the seized docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uncorroborated. A party is called upon to reply to the said show cause notice in order to enable the Revenue to know the stand of the asessee, in the context of the material produced as to whether the proceedings should be further proceeded with. It is an opportunity to the party being proceeded against to disclose any material that the party may have to rebut the prima facie opinion. Thus the 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 poss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Act does not prohibit application of the principles of natural justice. The Commissioner of Customs either could not have passed the order on the basis of the materials which were known only to them, copies whereof were not supplied or inspection thereto had not been given. He, thus, could not have averted to the report of the overseas enquiries. A person charged with misdeclaration is entitled to know the ground on the basis whereof he would be penalised. He may have an answere to the charges or may not have. But there cannot be any doubt whatsoever that in law he is entitled to a proper hearing which would include supply of the documents. Only on knowing the contents of the documents, he could furnish an effective reply. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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