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The petitioner having chosen not to produce his books of accounts for perusal - cannot be heard to complain of a violation of the Rules of Natural Justice

The petitioner having chosen not to produce his books of accounts for perusal -, cannot be heard to complain of a violation of the Rules of Natural Justice - Value Added Tax - VAT and CST - By: - Rakesh Singh - Dated:- 15-1-2016 - 2016 (1) TMI 378 - KERALA HIGH COURT M/s. JMASSH DOORS AND WINDOWS PRIVATE LIMITED Versus THE COMMERCIAL TAX OFFICER and THE STATE OF KERALA The grievance of the petitioner in the writ petition is essentially that, prior to passing Ext.P8 order, the petitioner was not .....

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made in the ledger and other books of accounts maintained by the petitioner, the books of accounts themselves were not made available for perusal by the adjudicating authority. There was nothing done in the matter by the petitioner even thereafter till 31.08.2015, on which date, Ext.P8 order was passed by the 1st respondent. The petitioner filed Ext.P6 reply, substantially on the same lines as Ext.P5 reply, but adding a sentence therein namely, that the petitioner be provided with an opportunit .....

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