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Issues: Whether the assessment order finalised under section 25(1) of the Kerala Value Added Tax Act, 2003 was unsustainable for want of opportunity of hearing and for non-consideration of objections, in violation of natural justice.
Analysis: The assessment was made after objections to the proposal notice had been filed, but the order did not show any real consideration of those objections. The assessing authority stated only that the reply had been seen and the contentions were rejected as without merit. The record also showed that no opportunity of hearing was afforded after receipt of the objections. In these circumstances, the mandatory procedure contemplated by section 25(1) was not followed and the order suffered from violation of natural justice.
Conclusion: The assessment order was unsustainable in law and was liable to be quashed.
Final Conclusion: The writ petition succeeded, the assessment order was set aside, and the matter was remitted for fresh assessment after giving the petitioner a proper opportunity of hearing and to produce supporting materials.
Ratio Decidendi: Where a tax assessment statute mandates hearing before finalisation, failure to consider the taxpayer's objections and to afford an effective opportunity of hearing vitiates the assessment for breach of natural justice.
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