Revised return in VAT reassessment must be considered before fresh assessment is completed.

Under the Tamil Nadu VAT reassessment framework, a revised return can be relied on where section 22(6)(a) contemplates filing the correct and complete return after an assessment under section 22(4). The statutory scheme, including the power to cancel the earlier assessment and make a fresh assessment on the basis of the return submitted, requires the assessing authority to examine the revised return, supporting documents and objections with an open mind before proceeding further. The assessee's revised return was therefore treated as permissible in reassessment, and the authority had to consider the objections and revised return before completing reassessment.

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Issues: Whether the assessee could rely on a revised return in proceedings under section 22 of the Tamil Nadu Value Added Tax Act, 2006, and whether the assessing authority was required to consider the revised return and objections before proceeding further.

Analysis: The provision enabling reassessment under section 22(6)(a) contemplates an application along with the correct and complete return after an assessment under section 22(4). The use of that expression, together with the power to cancel the earlier assessment and make a fresh assessment on the basis of the return submitted, indicates that the statutory scheme does not exclude a revised return. The assessing authority was therefore required to keep an open mind and examine the revised return, documents, and objections before taking further action, so that the earlier assessment would not be rendered vulnerable for want of consideration of the corrected return.

Conclusion: The revised return was held to be permissible in the reassessment process, and the assessing authority was directed to consider the assessee's objections and revised return before completing reassessment.

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