TMI Blog2018 (2) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, without providing further opportunity to the petitioner held that the materials collected by him are sufficient to conclude the case against the petitioner. This procedure adopted by the 1st respondent is in violation of the principles of natural justice as the petitioner had no opportunity to rebut the materials which were collected by the 1st respondent from the 2nd respondent and relied upon to nonsuit the petitioner. The 1st respondent is directed to afford an opportunity of personal hearing to the petitioner - Petition allowed by way of remand. - W.P.No.34798 of 2006 - - - Dated:- 20-11-2017 - Mr. T.S.SIVAGNANAM, J. For The Petitioner : Mr.R.Ravindran For The Respondents : Mr.K.Venkatesh Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the dealer claiming exemption under Section 5(3) of C.S.T. Act by conducting an enquiry so as to find out the genuineness of the claim made in Form H and it is open to him to insist in the dealer to prove the contents of the documents furnished. 3.It is submitted by Mr.Ramani, learned counsel appearing for the petitioner that the petitioner already had filed an application invoking Provision under 54-A of the Tamil Nadu General Sales Tax Act 1959 and the same has not been considered by the respondents. It is further submitted by the learned counsel that in the said application the assessee has given the particulars of subsequent purchasers and relevant documents. 4.It is evident from the impugned order that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his procedure adopted by the 1st respondent is in violation of the principles of natural justice as the petitioner had no opportunity to rebut the materials which were collected by the 1st respondent from the 2nd respondent and relied upon to nonsuit the petitioner. Therefore, the order requires to be set aside and remanded for fresh consideration. 4.Accordingly, the Writ Petition is allowed and the impugned order is set aside and the 1st respondent is directed to afford an opportunity of personal hearing to the petitioner, furnish the details of the information collected from the 2nd respondent, give opportunity to the petitioner to submit further objections and redo the assessment in accordance with law. No costs. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
