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2018 (9) TMI 1188 - MADRAS HIGH COURTViolation of the principles of natural justice - Validity of assessment order - TNVAT Act, 2006 - Held that:- The petitioner filed their objections dated 17.10.2017, the Assessing Officer addressed to the third respondent on 10.11.2017 presumably requesting him to furnish certain details regarding stock variation pertaining to the petitioner. However, the petitioner was not informed about the said communication dated 10.11.2017 and in response to the same, the third respondent, by letter dated 06.12.2017, furnished 42 pages of stock details, which were stated to be furnished by the petitioner at the time of inspection. If the first respondent proposes to rely upon any documents, which he received from the third respondent and even if the documents were obtained by the officials of the Enforcement Wing from the petitioner during inspection, the first respondent, being the Assessing Officer, has a duty to furnish copies of the same to the petitioner and afford an opportunity to put forth their objections. The manner, in which, the assessment has been completed, is incorrect and will not stand to scrutiny of law. This is sufficient to set aside the impugned order. The matter is remanded to the first respondent for a fresh consideration - petition allowed by way of remand.
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