Pre-revision notice requires consideration of objections and fair hearing before revision order under VAT law.

A pre-revision notice and consequential order under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 could not be sustained where the assessee's objection was not considered and a proper opportunity of hearing was not afforded. The assessee contended that the time limit for deemed completion of the original assessment had not expired, and that objection required merit-based examination before any revision order. Following the approach adopted in similar matters, the Court set aside the impugned order and remitted the matter for fresh consideration after hearing the assessee and other necessary parties.

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Issues: Whether the pre-revision notice and the consequential order under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 could be sustained without considering the assessee's objection and without affording a proper opportunity.

Analysis: The assessee had raised an objection to the pre-revision notice contending that the time limit for deemed completion of the original assessment had not expired. The objection was not dealt with before passing the impugned order. In similar matters, the Court had set aside the orders and remanded the cases for fresh consideration. Following that approach, the Court found that the objection required consideration on merits and that a detailed order had to be passed after hearing the necessary parties.

Conclusion: The impugned order was set aside and the matter was remitted for fresh consideration after hearing the assessee and other necessary parties.

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