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2016 (11) TMI 213 - MADRAS HIGH COURTLevy of VAT - engine text beds - permanently embedded to earth - principles of natural justice - Held that: - The petitioner has given detailed objections/clarifications to the Commercial Tax Officer (Enforcement), Group III, Coimbatore. The fate of such objections/clarifications is not known to the petitioner. If, for any reason, the Enforcement Wing Officials do not agree with the objections/ clarifications given by the petitioner, the petitioner is entitled to know the basis and reasons for such disagreement. This having not been furnished, the conduct of the officials of the Enforcement Wing also does not satisfy the principles of natural justice - There will be a direction to the Commercial Tax Officer (Enforcement) Group III, Coimbatore to consider the petitioner's objections/ clarifications, afford an opportunity of personal hearing, consider all the documents and thereafter give a reply after recording reasons petition allowed - decided in favor of petitioner.
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