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2019 (3) TMI 772 - HC - VAT and Sales TaxPrinciples of natural justice - validity of Assessment order - TNVAT Act - It is the case of the petitioner that the details of the alleged sale to M/s. Jay Jay Agency, namely, the invoices, payment details and other documents sought for by the petitioner, were not provided by the respondent despite the request made by them - Held that:- The respondent ought to have considered all the above mentioned factors and should have given sufficient opportunity to the petitioner to place all his objections and also should have given an opportunity to the petitioner to cross examine the alleged purchasers M/s.Jay Jay Agency, Pollachi - But, in the instant case, no such opportunity was given to the petitioner and therefore, the respondent has violated the principles of natural justice - the matter is remanded back to the respondent for fresh consideration - appeal allowed by way of remand.
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