2022 (1) TMI 614

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.... For the Appellant : Mr.R.Senniappan For the Respondent : Mr.V.Nanmaran Government Advocate JUDGMENT MOHAMMED SHAFFIQ,J. The appellant is an assessee under the Tamil Nadu General Sales Tax Act, 1959 (for brevity, The TNGST Act), for the Assessment year 2003-04, the appellant had reported nil turnover in its returns. An Assessment was made fixing the total taxable turnover at Rs. 7,92,03,689/-....

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....nt. The Writ Court was pleased to set aside the order of Assessment with the following direction " direction to the Assessing Officer to give opportunity to the petitioner to substantiate their case. Further, the respondent is also directed to furnish all the necessary documents relied on by them to the petitioner and pass fresh assessment orders in accordance with law within a period of six wee....

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....ed thus for. 4. The respondent had thereafter passed an order vide TNGST No.3243574/2003-04 dated 28.08.2014. The same was challenged in W.P.No.2935 of 2016 on the premise that the same is contrary to the principles of natural justice and contrary to the principle laid down by this Hon'ble Court in the Judgment reported in (2005) 142 STC 130 (T.M.Rajaganapathi Traders, Vs. Commercial Tax Offi....

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....tertaining a Writ Petition in such circumstance. 7. The grievance of the appellant that failure to furnish the documents relied upon would result in violation of natural justice is well-founded. It has been consistently held that whenever an assessment is made on the basis of certain documents and if a request is made by the assessee, it is incumbent on the Assessing Officer to furnish such copie....