2017 (7) TMI 470

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..... ount as per the direction of the Tribunal. This is sufficient to hold that the impugned order is contrary to the direction issued by the Tribunal and consequently in violation of the principles of natural justice - petition allowed - decided in favor of petitioner. - W. P. No. 13354 of 2004 - - - Dated:- 5-7-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.V.Srikanth For Respondent : Mr.K.Venkatesh ORDER Heard Mr.V.Srikanth, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2. The petitioner is before this Court challenging an order of assessment dated 08.03.2004 under the provisions of the Tamil Nadu General Sales Tax Act (TNGST Act) for the year 1995-1996. It ma .....

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..... to the respondent to proceed with the assessment. 2. If the assessee produces the account books for 1995-96, the assessing authority can peruse the same and then permit the assessee to peruse records relating to the assessment for the year 1995-96. If copies are available in respect o any document on which the asssessing authority proposes to rely in making an order of assessment, the assessing authority is directed to furnish copies of only such documents to the assessee 3. After complying with the above formalities, the respondent Officer is permitted to make an order of assessment in accordance with law, as early as possible. The Original Petition is ordered in the above manner. 4. In term of the above direction, the .....

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..... consequently in violation of the principles of natural justice. 5. Accordingly, this writ petition is allowed, the impugned order is set aside and the matter is remanded back to the respondent for fresh consideration. The petitioner is directed to once again appear before the respondent and produce the books account after which the respondent shall furnish the copies of the documents as directed by the Tribunal and also permit perusal of such of those documents for which the copies cannot be provided and grant 15 days time to the petitioner after furnishing the copies of the documents and after perusal of the documents on the files of the respondent, to submit their objections. On receipt of the objections, the respondent is directed to .....

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