https://www.taxtmi.com/caselaws?id=158421 Penalty proceedings based on stock variation and other inspection defects require a fair opportunity to meet the allegations, including access to seized documents needed for defence. Where the department retains the stock register until after the penalty process is completed, the assessee cannot effectively controvert the charge. The text states that passing penalty orders without furnishing the very register relied on for defence amounted to denial of an effective opportunity and breach of natural justice, and the resulting penalty orders were quashed. en-us Tue, 13 Feb 1996 00:00:00 +0530 Mon, 28 Oct 2013 13:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158421 Penalty proceedings based on stock variation and other inspection defects require a fair opportunity to meet the allegations, including access to seized documents needed for defence. Where the department retains the stock register until after the penalty process is completed, the assessee cannot effectively controvert the charge. The text states that passing penalty orders without furnishing the very register relied on for defence amounted to denial of an effective opportunity and breach of natural justice, and the resulting penalty orders were quashed. Case-Laws VAT and Sales Tax Tue, 13 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158421