2017 (4) TMI 577

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....ssing Authority were not furnished to the petitioner despite a request was made to that effect. 3. The petitioner is a Private Limited Company and an assessee on the file of the respondent. The petitioner is involved in the activity of import of various products from outside India and sell the same within this State and in other places. They filed their monthly returns and remitted their taxes at the applicable rate on the sales of the imported products. The officials of the respondent Department conducted an inspection at the places of the petitioner's premises on 04.08.2016 and a notice dated 07.01.2016 was issued on the petitioner indicating the proposals. It is stated in the said notice that on cross verification of the purchases r....

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.... the contentions raised in the show cause notice and the order of assessment. According to the respondent, the petitioner was given sufficient opportunity including the personal hearing and therefore, there is no violation of the principles of natural justice. 5. Learned counsel appearing for the petitioner submitted that when admittedly the show cause notice was issued based on the materials collected from import data, without furnishing those details to them, the petitioner cannot be expected to file an effective objection. Therefore, he submitted that it is not enough to give a personal hearing alone to satisfy the requirement of the principals of natural justice unless such personal hearing is also an effective one by furnishing all th....

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.... principles of natural justice is followed in its strict sense. 10. Certainly, mere hearing of the petitioner is not enough to show the compliance of the principles of natural justice, unless such hearing is also an effective one preceded by furnishing of all the materials sought to be relied by the Assessing Authority to the petitioner well in advance. Certainly, the petitioner should not be taken by surprise by producing those materials at the time of personal hearing. In this case, though the petitioner sought for such details well in advance through their communication dated 09.02.2016, the respondent has not chosen to furnish those details at any point of time. On the other hand, the assessment orders came to be passed by confirming t....