TMI Blog2019 (3) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... nciples of natural justice by not furnishing the details sought for by the petitioner which includes furnishing of copies of Auditor General's Report as well as other documents. Therefore, this Court is of the considered view that the impugned demand notice has to be quashed - petition allowed. - W.P.(MD)No.20170 of 2016 And M.P(MD) Nos.14460 and 14461 of 2016 - - - Dated:- 25-2-2019 - Mr. Justice Abdul Quddhose For the Petitioner : Mr.N.Sudalaimuthu For the Respondents : Mr.A.Thiyagarajan Government Advocate ORDER The instant writ petition has been filed challenging the impugned demand dated 14.09.2016 issued by the second respondent in Na.Ka.No.141/2003/A3. 2. It is the case of the petitioner that without furnishi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he has paid the regular rate of tax without fail and filed his returns reporting the sales and purchases to the respondent without any suppression. 3. According to the petitioner, all of a sudden on 27.01.2003, the second respondent issued a notice calling upon the petitioner to file Unit-wise manufacturing details and sales details separately citing Audit General's Audit Report. On receipt of the notice, the petitioner had responded that since the records relate to the old period i.e., from 1993 and the new management had taken charge from 1999, they are facing difficulty in tracing the old records and hence, they sought time to file the same before the second respondent. The petitioner had also sought for the copies of the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the Accountant General's office stated that the waiver is allowed to the petitioner in excess without protecting the passed revenue based on 'Base Protection Volume' for the year 1994 1995 to 1998 1999. According to them, the objectionable amount mentioned by the audit is ₹ 45.57 Lakhs. But, they have admitted that the Joint Commissioner had appeared before the Public Accounts Committee, Tamil Nadu Legislative Assembly [2003 - 2006] on 03.01.2006 by stating that the draft review report is not acceptable and the audit wing has misconceived the two schemes, namely, the Sales Tax Waiver Scheme and the Interest Free Sales Tax Deferral Scheme. 5. Heard Mr.N.Sudalaimuthu, learned counsel appearing for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner based on the returns submitted by them. All the transactions pertain to the period 1993 to 2001, whereas the impugned demand notice has been made by the respondent only in the year 2016, without furnishing a copy of the Auditor General's Report. 8. In the light of the above observations, this Court is of the considered view that the second respondent has violated the principles of natural justice by not furnishing the details sought for by the petitioner which includes furnishing of copies of Auditor General's Report as well as other documents. Therefore, this Court is of the considered view that the impugned demand notice has to be quashed. Accordingly, the impugned demand notice is quashed. However, liberty is gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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