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TMI Blog2024 (7) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... hout giving further opportunity to produce all the documents and evidence, the assessment order has been passed - violation of principles of natural justice - HELD THAT:- If the petitioner had produced the sample credit notes and not all the credit notes, he should have been given opportunity to produce all the credit notes and substantiate his claim by producing the original invoices. The matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The impugned order has been challenged only on the question that on verification of the Profit and Loss Accounts, it was noticed that Note No.18 forming part of Profit and Loss Account for the year 2017-18, the petitioner had accumulated the sale return of Rs.33,04,10,736/-. Out of this amount, sale return of Rs.9,30,06,195/- pertained to VAT period and therefore, the petitioner would have the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Sri. A. Kumar is that had the assessing authority asked the petitioner to produce all the documents and evidence, he would have done and he would have satisfied that the petitioner was not liable to pay the tax. Without giving further opportunity to produce all the relevant documents and materials, the assessment order has been passed and that has led to violation of the principle of natural jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear before the assessing authority with all the relevant evidence and materials in support of his claim on 02.04.2024. The assessing authority will examine the evidence and after hearing the petitioner, shall pass a fresh order expeditiously in accordance with the law. If the petitioner is aggrieved by the said order so passed on remand, he may take recourse to the appropriate legal remedy applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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