2013 (2) TMI 565

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....nbsp; RESPONDENT BY GOVERNMENT PLEADER SRI.T.K.SHAIJRAJ JUDGMENT   Ext.P3 order levying penalty on the petitioner under Section 67 of the KVAT Act is under challenge. 2. Ext.P1 is the notice issued to the petitioner. In that notice, several records were relied on against him and it is on that basis penalty of an amount of Rs.69,270/- was proposed to be levied. On receipt of the ....

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....hout even responding to the request made, the Officer has levied penalty on the petitioner by Ext.P3 order. Such an order passed against the petitioner, without either furnishing copies of the documents relied on or allowing the petitioner to peruse the documents relied on against him, in my view, is in violation of principles of natural justice. For that reason I set aside Ext.P3 order. 4. The....