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2019 (3) TMI 1210 - MADRAS HIGH COURTSales Tax Waiver Scheme - Interest Free Sales Tax Deferral Scheme - applicability for eligibility certificate - principles of natural justice - Held that:- In the case on hand, the respondents have already assessed the petitioner based on the returns submitted by them. All the transactions pertain to the period 1993 to 2001, whereas the impugned demand notice has been made by the respondent only in the year 2016, without furnishing a copy of the Auditor General's Report - this Court is of the considered view that the second respondent has violated the principles of natural justice by not furnishing the details sought for by the petitioner which includes furnishing of copies of Auditor General's Report as well as other documents. Therefore, this Court is of the considered view that the impugned demand notice has to be quashed - petition allowed.
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