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2016 (10) TMI 560 - MADRAS HIGH COURTPrinciples of natural justice - levy of penalty u/s 12(3)(b) and 10(3)(1) of the Act - determination of total and taxable turnover for the relevant year - inspection of the business premises by the officials of the Enforcement Wing - while denying the allegations made in the pre-revision notice dated 16.11.2004, as defamatory and mala fide, the petitioner requested copies of the records, which were relied upon in the notice, agreeing to pay cost and further requested for an opportunity to enable them to file their objections to the proposal - Held that: - the decision in the case of Kalra Glue Factory Versus Sales Tax Tribunal And Others [1987 (3) TMI 110 - SUPREME Court] relied upon. If the respondent, for any valid reason, was of the view that the statements and records need not have been furnished, he could have rejected the request by passing a separate order and that could not have been done at the time of completing the assessment and passing the impugned order. Thus, the inherent defect, which has crept in the order, affects its very validity. The violation of the principles of natural justice is writ large on the face of the impugned order, which is sufficient to hold that the same is not sustainable. Petition allowed - matter remitted back to the respondent with a direction to consider the request of the petitioner for furnishing of statements and records and an opportunity of cross examination and thereafter proceed in accordance with law - decided in favor of petitioner.
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