TMI Blog2010 (6) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner seeking form XVII under TNGST Act and pass fresh order after considering all objections to be submitted by the petitioner after issuance of notice. With the above direction, the writ petition is disposed of - W.P. No. 12553 of 2010 - - - Dated:- 21-6-2010 - PAUL VASANTHAKUMAR N. , J. ORDER:- N. PAULVASANTHAKUMAR J. The prayer in the writ petition is to quash the order dated February 18, 2010 declining the request of the petitioner in issuing declaration form H under section 5(3) of the Central Sales Tax Act, 1956. While rejecting the request, the respondent has given certain reasons, i.e., there must be a prior agreement for a for export sale between a foreign buyer and seller; that the Department could not ascerta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sense justice. Rules of natural justice are not codified canons. But they are principles ingrained into the conscience of man. Natural justice is the administration of justice in a commonsense liberal way. Justice is based substantially on natural ideals and human values. The administration of justice is to be freed from the narrow and restricted considerations which are usually associated with a formulated law involving linguistic technicalities and grammatical niceties. It is the substance of justice which has to determine its form. 7.. The expressions 'natural justice' and 'legal justice' do not present a water-tight classification. It is the substance of justice which is to be secured by both, and whenever legal justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was made at runnymede in 1215, the first statutory recognition of this principle found its way into the 'magna carta'. The classic exposition of Sir Edward Coke of natural justice requires to 'vocate, interrogate and adjudicate'. In the celebrated case of Cooper v. Wandsworth Board of Works [1863] 143 ER 414, the principle was thus stated: 'Even God did not pass a sentence upon Adam, before he was called upon to make his defence. Adam says God, where art thou? hast thou not eaten of the tree whereof I commanded thee that thou shouldest not eat .' 9.. Since then the principle has been chiselled, honed and refined, enriching its content. Judicial treatment has added light and luminosity to the concept, like p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and conscience, to be ranked as fundamental. The purpose of following the principles of natural justice is the prevention of miscarriage of justice. In view of the above, the impugned order is set aside and the application filed by the petitioner is restored. The respondent is to issue notice to the petitioner calling for explanation/objection from the petitioner. If the declaration form H is to be rejected and after considering the objection submitted by the petitioner, the respondent has to pass a fresh orders. The respondent is directed to do the needful as stated supra within a period of six weeks. With the above direction the writ petition is disposed of. No costs. Connected W.P. M.P. is closed. No costs. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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