Mandatory personal hearing under Tamil Nadu VAT law required before adverse assessment orders; non-compliance led to remand for fresh consideration.

Assessment orders were liable to be set aside where the dealers had specifically requested a personal hearing and the authority proceeded without showing that the statutory opportunity under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 had been granted. The record reflected written requests for a hearing if the replies were found unsatisfactory, and the respondent could not clarify compliance with the mandatory hearing requirement. The impugned orders were therefore set aside, and the matters were remanded for fresh consideration on merits after affording a personal hearing.

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Issues: Whether the assessment orders were liable to be set aside for want of the personal hearing contemplated under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The writ petitions challenged the assessment orders on the ground that the petitioners had specifically requested a personal hearing and that the adverse orders were passed without affording such opportunity. The record showed written requests seeking hearing if the authority was not satisfied with the replies. The respondent was unable to clarify whether the statutory opportunity of personal hearing had in fact been granted. In these circumstances, the orders were found to have been passed in violation of the mandatory hearing requirement under Section 22(4).

Conclusion: The impugned assessment orders were set aside and the matters were remanded for fresh consideration on merits after granting the petitioners a personal hearing.

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