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Law of Natural Justice is Embedded with Quantification of the actual taxes to be paid

Law of Natural Justice is Embedded with Quantification of the actual taxes to be paid - Value Added Tax - VAT and CST - By: - Rakesh Singh - Dated:- 11-1-2016 - 2016 (1) TMI 280 - MADRAS HIGH COURT Mc. Rennet Foods Pvt Ltd Versus Assistant Commissioner (CT) In English law, natural justice is technical terminology for the rule against bias (nemo iudex in causa sua) and the right to a fair hearing (audi alteram partem). While the term natural justice is often retained as a general concept, it has .....

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on 84 of the TNVAT Act for the assessment years in question and the said petition was rejected without opportunity and gross violation of principles of natural justice according to learned counsel of the petitioner. Such order is liable to be set aside The Issues: The petitioner company is a baker involved in the manufacture of both taxable and exempted bakery products and in addition to the manufacture of bakery products, it also involved in trading of branded bakery products of other companies .....

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t issued a revision notice proposing to reverse the difference ITC amount of ₹ 9,31,107.00 under Section 19(12) of the Act for the assessment year 2012-2013 and also proposed to levy penalty at 50% on the differential ITC amount at ₹ 4,65,554/-. Therefore, the petitioner filed a detailed objections in their letter dated 26.09.2015 highlighting the difference in the amount of ITC, the exempted and total turnover adopted in the formula for the computation of reversal of ITC. Despite th .....

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d hence, it is liable to be rectified under Section 84 of the Act and requested the respondent to issue a revised order. The respondent had rejected the said petition filed by the petitioner by order passed in TIN/33040640221/2012-2013/RC/96/15 (AG) dated 16.11.2015, observing that the impugned order dated 5.10.2015 was passed after considering the objections and also providing an opportunity of personal hearing. Hence, the petitioner is before this Court. Learned counsel for the petitioner subm .....

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