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2016 (7) TMI 1430 - MADRAS HIGH COURTPrinciples of natural justice - Input tax credit - Bogus purchases - absence of proof for inward movement of goods - contravention of Section 19(13) & 19(16) of the TNVAT Act - Held that: - the assessment has been completed in a most cryptic and arbitrary manner. None of the contentions raised by the petitioner has been gone into, in fact, when the respondent has recorded that documents relating to transport of goods by M/s.Thejo Engineering were produced for verification, the respondent arbitrarily stated that the petitioner have not contested the matter with documentary evidences for Transport of goods. It is rather surprising as to how the respondent would have passed such an order, when she has recorded that transport documents were produced for verification. Thus, it is evidently clear that it is a case of total non application of mind on the part of the respondent. That apart, the impugned assessment order has been passed on the same day, when the petitioner submitted his objections dated 15.06.2016. This itself would indicate that the respondent had pre-judged the issue and the action in calling for objection is reduced to an empty formality. Hence, the notice dated 27.05.2016 as well as the impugned assessment order dated 15.06.2016 are held to be bad in law. Petition allowed - decided in favor of petitioner.
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