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2016 (11) TMI 549 - HC - VAT and Sales TaxTaxable turnover - surprise inspection by Enforcement Wing - natural justice - Held that: - there is an observation that in spite of a lapse of 46 days, the petitioner has not submitted his reply to the show cause notice. However, one important fact, which was lost sight of by the respondent is that the petitioner made a request for furnishing of copies of documents, which were seized by the officials of the Enforcement Wing. Therefore, without furnishing the copies sought for by the petitioner, the respondent could not have taken a stand that the petitioner was guilty of not submitting a reply to the show cause notice. For the above reasons, this Court holds that the impugned orders have been passed in violation of the principles of natural justice, as the petitioner did not have an opportunity to put forth his submissions. This is sufficient to hold that the impugned orders are unsustainable in law - appeal disposed off - matter on remand.
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