2013 (2) TMI 565

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..... 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 notice, petitioner filed Ext.P2 reply re .....

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..... e 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 writ petition is accordingly disposed of dire .....

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