Personal hearing before assessment is mandatory where denial of hearing vitiates the tax order

A reasonable opportunity of personal hearing is required before passing an assessment order under the Tamil Nadu Value Added Tax Act, 2006. Where the order is made without hearing the dealer, the denial of hearing goes to the root of the order's validity and the order cannot be sustained. The Madras High Court therefore quashed the impugned assessment order and remanded the matter for fresh consideration after granting the petitioner an opportunity of hearing.

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Issues: Whether the assessment order was liable to be quashed for denial of a reasonable opportunity of personal hearing under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006.

Analysis: Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 requires that the dealer be afforded a reasonable opportunity of being heard. The impugned order was passed without hearing the petitioner, and the absence of such opportunity went to the root of the validity of the order. On that ground, the order could not be sustained.

Conclusion: The impugned order was quashed and the matter was remanded for fresh consideration after granting the petitioner a reasonable opportunity of hearing.

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