TMI Blog2019 (8) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The second respondent without a request from the petitioner ought to have given opportunity of hearing before passing Ext.P3. The petitioner, to prove the bona fides in the movement of goods undertaken by the petitioner, volunteered through an application filed on 22.03.2019 to summon books of accounts and invoices from the dealers and suppliers of the petitioner. The illegality committed in this behalf is that no order on the request of the petitioner is made and then the very valuable opportunity is denied to prove the case of the petitioner. Further the second respondent assumes ipse dixit, what he sates in the show cause notice dated 12.02.2019. This Court is of the view that the second respondent, while exercising h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion against the petitioner in the notice dated 12.02.2019 is that the petitioner transported goods without proper and/or genuine documents. In other words, the movement of goods is contrary to section 47(2) of the Act. The petitioner on 20.03.2019 (Ext.P1) filed his interim reply. The petitioner denies the allegation of transportation of goods in any way other than in the manner prescribed by law. The petitioner through Ext.P2 dated 22.03.2019 requested for calling for the books of accounts and invoices from the list of dealers and suppliers to verify whether goods had been transported except in the manner known to law. Admittedly, the request made by the petitioner is not considered, and added to the above omission the second respondent, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that principles of natural justice are denied or deviated, but is tested subtly on case to case basis by taking note of undisputed facts. Serious flaw this Court notices in Ext.P3 is that the petitioner ought to have been given an opportunity of being heard and request made on 22.03.2019 should have been at least considered and a view expressed by the second respondent before going forward in the enquiry and determining the tax liability. Ext.P3 is unsustainable as violative of principles of natural justice. 6. The writ petition is disposed of by this order: a) Ext.P3 is set aside and the matter remitted to second respondent. b) The petitioner is directed to appear before the second respondent on 07 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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