By TIOL News Service

CHENNAI, JAN 28, 2016: PETITIONER, a trader in Oil seeds is a registered dealer under TNVAT Act. Inspection was conducted by Enforcement Wing and a report was filed, based on which, the respondent passed impugned order, demanding to pay tax and penalty. Aggrieved, petitioner filed Writ Petition.

Petitioner submitted that on the basis of documents collected from the Customs Department revision Order was passed by authority and unless the Petitioner is furnished with these documents, petitioner cannot defend themselves for filing objections.

The Court found that admittedly, Respondent relied on the Customs Data as the underlying and conclusive basis for passing the impugned order. The Court observed that in such a case the Respondent cannot pass an order without furnishing the relied on documents, which is against principles of natural justice. The Court further held that the rights of the petitioner to offer explanation/objections would be prejudiced, if those documents are not furnished, despite specific request having been made.

Accordingly, the Court set aside the assessment order and directed the Respondent to furnish the documents, which were collected from the Customs Department and relied upon the respondent in passing the impugned order and pass fresh orders.

(See 2016-TIOL-156-HC-MAD-VAT)