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2016 (2) TMI 135 - MADRAS HIGH COURT

2016 (2) TMI 135 - MADRAS HIGH COURT - TMI - 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 against the principles of natural justice. 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 .....

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ompany, a trader in Oil seeds, edible oil etc, 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 order, dated 30.09.2015, demanding the petitioner to pay huge balance of tax and penalty, failing which, recovery proceedings would be initiated against them. Aggrieved by the same, the petitioner has file .....

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ils. Despite the same, order, dated 30.09.2015 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 appearing before the respondent to putforth their defence. Unless and otherwise, the petitioner is furnished with the documents, that were collected from the Customs Department, based on which, the impugned order .....

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