2014 (7) TMI 1009

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....a Value Added Tax Act, 2003. 2. It is stated in the statement filed on behalf of the respondent that the petitioner claimed exemption on sales in the course of import for the years 2009-10, 2010-11 and 2011-12. On the basis that they have not filed any satisfactory document to prove the claim of exemption, they were issued notice to complete assessment levying tax at four per cent. Exhibit P9 i....

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....d. 5. The ground urged by the learned senior counsel for the petitioner is that factual conclusions have been arrived at in the assessment orders and penalty orders without disclosing those facts to the petitioner. On that basis, counsel contended that exhibits P1 to P6 orders are passed in violation of the principles of natural justice and that for that reason, the orders are unsustainable. ....