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TMI Blog2019 (7) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... in purchase and sale of Aluminium Section, Aluminium Sheets and their related hardware goods. During the year 2017-18, one of the consignment of the sale made by the petitioner vide Tax Invoice No.GR-17-18/224 dated 16.12.2017 disclosing sale of Aluminium Section weighing 4013.16 Kgs. was being transported to the purchasing customer i.e. Maa Kripa Plywood & Hardware of Faizabad having GSTIN No.09AUXPM8745R1Z2 through Truck No.UP-70 DT/5611. The said truck was intercepted by Mobile Squad Officer vide Interception Memo No.13 dated 17.12.2017. The Assistant Commissioner, State Tax, Mobile Squad Unit, Faizabad was not satisfied with the explanation made by the petitioner and goods as well as vehicle were seized under Section 129 (1) of the U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... simple and elementary, as distinct from justice that is complex, sophisticated and technical". The principles of natural justice or fundamental rules of procedure for administrative action are neither fixed nor prescribed in any code. They are better known than described and easier proclaimed than defined. Natural justice is another name for common-sense justice. Rules of natural justice are not codified cannone. But they are principles ingrained into the conscience of man. Natural justice is the administration of justice in a common-sense liberal way. Justice is based substantially on natural ideals and human values. The administration of justice is to be freed from the narrow and restricted considerations which are usually associated wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vitiated. Thus, it is but essential that a party should be put on notice of the case before any adverse order is passed. against him. This is one of the most important principles of natural justice. It is after all an approved rule of fair play. The concept has gained significance and shades with time. When the historic document was made at Runnymede in 1215, the first statutory recognition of this principle found its way into the "Magna Carta". the classic exposition of Sir Edward Coke of natural justice requires to "vocate, interrogate and adjudicate". In the celebrated case of Cooper v. Wandsworth Board of Works the principles was thus stated: "Even God himself did not pass sentence upon Adam before he was called upon to make his defe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, Natural justice is a branch of public law. It is a formidable weapon which can be wielded to secure justice to citizens. Rules of natural justice are "basic values" which a man has cherished throughout the ages. They are embedded in our constitutional framework and their pristine glory and primacy cannot be allowed to be submerged by exigencies of particular situations or cases. Principles of natural justice control all actions of public authorities by applying rules relating to reasonableness, good faith and justice, equity and good conscience. Natural justice is a part of law which relates to administration of justice. Rules of natural justice are indeed great assurances of justice and fairness. The golden rule which stands fir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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