Remand order upheld on the ground of violation of principles of natural justice

State of Kerala Vs Sri. P. T. Johnson (Kerala High Court) Conclusion: In present facts of the case, the Hon’ble High Court dismissed the Revision filed by the Revenue and upheld the Orders of Tribunal where it sustained the Remand Order passed by the Deputy Commissioner (Appeals) as there was violation of principle of Natural Justice in the Original Order passed by the primary authority. Facts: The dealer is engaged in the business of rearing Broiler Chicken Birds and its sale. The inspection of dealer’s books, by the Revenue disclosed that the dealer had undervalued the chicken for the pu...