Pre-assessment hearing rights: writ relief refused where no hearing was sought and statutory appeal remained available

A pre-assessment notice that invited written objections and indicated a personal hearing for any objections was held sufficient where the taxpayer did not show any request for hearing before the assessing officer. The Court declined to interfere in writ jurisdiction because the complaint of denial of personal hearing could not be sustained on the record, and an effective statutory appellate remedy was available. The assessment order was therefore left undisturbed, and the taxpayer was directed to pursue the appeal remedy instead of invoking writ jurisdiction.

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Issues: Whether the assessment order was liable to be interfered with on the ground that no personal hearing was afforded before confirmation of the demand, and whether the writ petition should be entertained despite the availability of an appellate remedy.

Analysis: The notice proposed assessment and invited written objections with supporting documents within the stipulated time, while also indicating that a personal hearing would be given for objections, if any. The petitioner did not show that a request for personal hearing was made in the reply or in any subsequent communication before the assessing officer. The petitioner had also invoked section 84 of the Tamil Nadu Value Added Tax Act, 2006 by way of rectification, but the Court noted that the order had already been passed and that the petitioner had an appellate remedy. In these circumstances, the Court declined to interfere in writ jurisdiction.

Conclusion: The challenge based on denial of personal hearing was rejected and the assessment order was allowed to stand.

Final Conclusion: The writ petition was not entertained on merits and the petitioner was left to pursue the statutory appeal remedy.

Ratio Decidendi: Where a pre-assessment notice provides an opportunity to file objections and seek hearing, a party who does not request personal hearing cannot later succeed on a complaint of denial of hearing, particularly when an effective appellate remedy is available.

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