https://www.taxtmi.com/caselaws?id=165395 Non-supply of a preliminary verification report and photocopies of seized documents does not, by itself, vitiate a notice or proceeding where the statute is silent, because natural justice is ordinarily implied and material proposed to be used against a person should be disclosed. However, a breach of natural justice invalidates the proceeding only if the affected party pleads and proves prejudice. Here, the appellant showed only that the documents were needed for audit and routine business, but did not demonstrate any inability to answer the notice or any substantial prejudice from the alleged non-supply. The complaint therefore failed, and the notice and proceedings were left undisturbed. en-us Fri, 13 May 2011 00:00:00 +0530 Mon, 15 Sep 2014 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165395 Non-supply of a preliminary verification report and photocopies of seized documents does not, by itself, vitiate a notice or proceeding where the statute is silent, because natural justice is ordinarily implied and material proposed to be used against a person should be disclosed. However, a breach of natural justice invalidates the proceeding only if the affected party pleads and proves prejudice. Here, the appellant showed only that the documents were needed for audit and routine business, but did not demonstrate any inability to answer the notice or any substantial prejudice from the alleged non-supply. The complaint therefore failed, and the notice and proceedings were left undisturbed. Case-Laws VAT and Sales Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165395