https://www.taxtmi.com/caselaws?id=162209 The High Court found that the assessing officer's failure to provide copies of D7 records to the petitioner violated natural justice principles, impeding the petitioner's ability to respond effectively to the pre-assessment notice. Emphasizing the necessity for access to relevant documents for assessment and tax liability, the court quashed the assessment order for the year 2001-2002 under the Tamil Nadu General Sales Tax Act, 1959. The writ petition was allowed, remanding the matter for reassessment by the Commercial Tax Officer with instructions to adhere to natural justice principles, with no costs awarded. en-us Thu, 19 Feb 2004 00:00:00 +0530 Thu, 20 Feb 2014 17:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162209 The High Court found that the assessing officer's failure to provide copies of D7 records to the petitioner violated natural justice principles, impeding the petitioner's ability to respond effectively to the pre-assessment notice. Emphasizing the necessity for access to relevant documents for assessment and tax liability, the court quashed the assessment order for the year 2001-2002 under the Tamil Nadu General Sales Tax Act, 1959. The writ petition was allowed, remanding the matter for reassessment by the Commercial Tax Officer with instructions to adhere to natural justice principles, with no costs awarded. Case-Laws VAT and Sales Tax Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162209