Personal hearing under VAT reassessment can be waived where notice gives opportunity to object and the dealer does not seek a separate hearing.

Section 25 of the Kerala Value Added Tax Act requires a reasonable opportunity to object before escaped turnover is assessed. Where the notice allowed a written reply and indicated a hearing on the date of filing objections, the dealer filed a reply but did not seek a separate personal hearing or another date. On those facts, the opportunity of hearing was treated as available but not availed of, and the right to a personal hearing was capable of waiver. The reassessment was therefore not invalid for breach of natural justice.

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Issues: Whether reassessment completed under section 25 of the Kerala Value Added Tax Act was invalid for want of a personal hearing despite notice and an opportunity to file objections.

Analysis: Section 25 requires that escaped turnover be assessed only after giving the dealer a reasonable opportunity to raise objections. The notice in this case afforded an opportunity to file a written reply and also indicated a hearing on the date of filing objections. The dealer filed a written reply but did not request a separate personal hearing or seek another date. On the facts, the opportunity of hearing was available but was not availed of, and the right to personal hearing was treated as one that could be waived by the dealer.

Conclusion: The reassessment was not invalid for violation of natural justice, and the challenge to the assessment failed.

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