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ADM Agro Industries India Pvt Ltd Versus The Assistant Commissioner (CT) (FAC)

2016 (2) TMI 135 - MADRAS HIGH COURT

Demand of tax on the basis of Customs Data without providing documents and opportunity to the assessee - TNVAT with CST - Held that:- When such being the case, without furnishing the relied documents, the respondent cannot pass an order, which is aga .....

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by the learned counsel appearing for the petitioner. - Matter remanded back. - Writ Petition No. 36654 of 2015 and M. P. No. 1 of 2015 - Dated:- 30-11-2015 - R. Mahadevan, J. For the Appellant : Mr. Joseph Prabakar For the Respondent : Mr. S. Manohar .....

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, is the registered dealer in the books of the respondent under TNVAT Act as well as CST Act. An inspection was conducted by the Officials of the Enforcement Wing and a report was filed, based on which, the respondent has passed the present impugned .....

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aforementioned relief. 3. According to the learned counsel appearing for the petitioner, the petitioner engaged in import of goods and effected High Seas sales and reported the same in their respective returns. On the basis of some materials, the rep .....

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5 was passed. The learned counsel further submitted that, when the petitioner is handicapped without being furnished the copies of the documents, which formed the basis for passing the impugned order, there was no point for the petitioner in appearin .....

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in a position to defend themselves while appearing before the respondent for filing objection. 4. On the above submissions, heard the learned counsel appearing for the respondent, and perused the materials available on record. 5. Admittedly, the resp .....

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ustice. The rights of the petitioner to offer explanation/objections would be prejudiced, if those documents are not furnished, despite specific request was made. This Court finds considerable force in the stand taken by the learned counsel appearing .....

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