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2018 (4) TMI 1296 - HC - VAT and Sales TaxValidity of assessment order - petitioner's request for furnishing the copies of the seized records, namely, D7 records has been rejected by the Assessing Officer - principles of Natural Justice - Held that: - the question of manipulation will not arise if the original records are retained by the second respondent and photocopies are produced to the petitioner. If this procedure had been adopted by the second respondent, this very litigation itself could have been avoided and the correct rate of tax could have been recovered from the petitioner and the matter would not be languishing in the Court for the past ten years. To enable the petitioner to contest the matter on merits, no prejudice would be caused to the revenue if the copies of D7 records recovered from the petitioner's business premises are furnished at the cost of the petitioner. The respondent is directed to furnish the copies of D7 records which were recovered from the petitioner by the enforcement after the petitioner remits the requisite costs for the same - Petition allowed -
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