https://www.taxtmi.com/caselaws?id=153293 Mere non-exercise of an enabling power to call for documents under section 54 of the Tamil Nadu General Sales Tax Act does not, by itself, establish breach of natural justice. Where the assessee was given an opportunity after remand to produce the relevant forms, and the record showed the forms were being withheld by the selling dealer due to outstanding dues, no denial of a fair opportunity was made out. In those circumstances, writ intervention was declined because the assessee had an alternative statutory remedy, and the plea of violation of natural justice failed. en-us Tue, 11 Aug 1981 00:00:00 +0530 Sat, 20 Jul 2013 18:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153293 Mere non-exercise of an enabling power to call for documents under section 54 of the Tamil Nadu General Sales Tax Act does not, by itself, establish breach of natural justice. Where the assessee was given an opportunity after remand to produce the relevant forms, and the record showed the forms were being withheld by the selling dealer due to outstanding dues, no denial of a fair opportunity was made out. In those circumstances, writ intervention was declined because the assessee had an alternative statutory remedy, and the plea of violation of natural justice failed. Case-Laws VAT and Sales Tax Tue, 11 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153293