https://www.taxtmi.com/caselaws?id=221160 Penalty proceedings based on adverse material require the affected person to be supplied the relied-on documents or given a real opportunity to inspect them before final decision. Where the notice proposing penalty refers to documents and the request for copies is not met, imposing penalty without furnishing those materials or allowing inspection breaches the requirements of fairness and natural justice. On the facts stated, the penalty order was set aside for violation of natural justice. en-us Tue, 15 Jan 2013 00:00:00 +0530 Fri, 15 Feb 2013 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221160 Penalty proceedings based on adverse material require the affected person to be supplied the relied-on documents or given a real opportunity to inspect them before final decision. Where the notice proposing penalty refers to documents and the request for copies is not met, imposing penalty without furnishing those materials or allowing inspection breaches the requirements of fairness and natural justice. On the facts stated, the penalty order was set aside for violation of natural justice. Case-Laws VAT and Sales Tax Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221160