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2016 (2) TMI 135 - HC - VAT and Sales TaxDemand of tax on the basis of Customs Data without providing documents and opportunity to the assessee - TNVAT with CST - Held that:- When such being the case, without furnishing the relied documents, the respondent cannot pass an order, which is against the principles of natural justice. The rights of the petitioner to offer explanation/objections would be prejudiced, if those documents are not furnished, despite specific request was made. This Court finds considerable force in the stand taken by the learned counsel appearing for the petitioner. - Matter remanded back.
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