Order passed without furnishing relied upon documents to assessee is against the principles of natural justice

M. R. Metals Vs Deputy Commissioner (Andhra Pradesh High Court) Andhra Pradesh High Court held that the assessment order was passed without furnishing the important documents which are the base of the order to the petitioner enabling the petitioner to make a representation or produce any material contra to the same. Such order is against the principles of natural justice. Facts- Based on the inspection conducted at the premises of the petitioner, the respondent no. 1 (department) issued notice in GST DRC-01 mainly on the ground that the petitioner failed to produce original tax invoices for th...