Reasoned tax orders and fair hearing are essential; belated 'C' Forms may still be considered for revised assessment and refund.

Quasi-judicial tax assessment orders must be reasoned, address each material objection and, where requested, be preceded by a fair personal hearing; mechanical or non-speaking orders are vulnerable for breach of natural justice. The discussion also notes that the assessing authority may, under the Central Sales Tax framework, accept belated 'C' Forms, reopen or revise the assessment, and consider consequential refund and related correction of the TNVAT order on merits. Where the CST assessment is reopened, the consequential TNVAT reversal cannot stand independently and must be reconsidered by the assessing authority after notice and hearing.

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Issues: (i) whether the assessment and revision orders were vitiated for want of reasons, non-consideration of objections and denial of personal hearing, and (ii) whether the authority had power to receive belated 'C' Forms, revise the CST assessment and grant consequential relief including refund and correction of the TNVAT consequential order.

Issue (i): whether the assessment and revision orders were vitiated for want of reasons, non-consideration of objections and denial of personal hearing

Analysis: The orders were found to be mechanical and non-speaking, with no specific findings on the objections raised, including requests for third-party documents, cross-examination, consideration of 'C' Forms and other materials. The authority was expected to act as a quasi-judicial officer, independently apply its mind, and pass a reasoned order after granting the personal hearing specifically sought. The circular of the tax department and the settled law on recording reasons reinforced that orders affecting rights must disclose clear and explicit reasoning and that denial of personal hearing when demanded violates fairness in procedure.

Conclusion: The impugned orders were held unsustainable for breach of the principles of natural justice and were set aside.

Issue (ii): whether the authority had power to receive belated 'C' Forms, revise the CST assessment and grant consequential relief including refund and correction of the TNVAT consequential order

Analysis: The statutory scheme under the Central Sales Tax Act enables the assessing authority to extend time for production of 'C' Forms and, upon their production, to revise the assessment. The Court also held that the enforcement wing had no authority to collect cheques by itself, tax can be levied only in accordance with law by the assessing authority, and a consequential TNVAT reversal could not stand independently once the CST assessment was reopened. The petitioner was therefore entitled to produce the documents and 'C' Forms afresh, have them considered on merits, and seek refund if the revised assessment so warranted.

Conclusion: The authority was directed to reconsider the 'C' Forms, pass revised orders and address the claim for refund and consequential relief under the TNVAT assessment.

Final Conclusion: The writ petitions succeeded in part, the impugned orders were quashed, the matters were remanded for fresh adjudication after notice, personal hearing and consideration of all documents, and consequential refund was left to be decided by the assessing authority.

Ratio Decidendi: A quasi-judicial tax assessment order must be reasoned, must deal with each material objection and, where statutorily or specifically sought, must be preceded by a fair personal hearing; belated statutory declaration forms may be entertained and acted upon where the statute confers power to grant further time and reopen the assessment.

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