Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1214 - MADRAS HIGH COURTPrinciples of natural justice - compounding assessment under Section 3(4) of the TNVAT Act, 2006 - the respondent has passed the impugned assessment order without furnishing those documents - Held that:- Admittedly, in the instant case, the petitioner by his reply, dated 18.01.2017 to the pre-revision notice, dated 27.09.2016 had categorically denied the alleged interest purchaser from Sri Said Industries, Anandapur and they have also requested for copies of the documents pertaining to the alleged purchase from the second respondent. Eventhough, these objections were received by the second respondent, even without furnishing a copy of the documents pertaining to the alleged purchase from Sri Sai Industries, Anandhapur or any other documentary proof to prove the said purchase. The second respondent has passed the impugned assessment order, without applying his mind to the reply, dated 18.01.2017 objectively. It has been consistently held by this Court that sufficient opportunity must be granted to the assessee before any assessment order is passed - But, in the instant case, even though, the specific request was made for production of proof for the said alleged purchase made by the petitioner from Sri Sai Industries, Anandhapur. The said proof has neither being given to the petitioner nor the second respondent has sent any reply to the objection, dated 18.01.2017 sent by the petitioner before passing of the impugned assessment order. This Court is of the considered view is that, principles of natural justice has been violated by the second respondent under the impugned assessment order - the matter is remanded back to the second respondent for fresh consideration in accordance with law - petition allowed by way of remand.
|