Natural justice in VAT assessment: non-consideration of Form WW led to remand for fresh decision after hearing.

An assessment under the Tamil Nadu Value Added Tax Act was set aside where Form WW had not been properly considered and the audit report was said to have been overlooked before the assessment was framed. The matter was remanded for fresh consideration because the challenge raised a natural justice concern, and the respondent indicated that Form WW could be received and the assessment reconsidered in accordance with law. The authority was directed to receive Form WW, afford a personal hearing, and decide the assessment afresh on merits.

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Issues: Whether the assessment order was liable to be set aside and the matter remanded for fresh consideration after receiving Form WW under section 63-A of the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The order was challenged as being contrary to natural justice, with the grievance that the audit report and the filing of Form WW had not been properly considered before framing the assessment. The respondent also indicated that Form WW could be received and the matter reconsidered afresh in accordance with law. In view of these submissions and the need to examine the matter after affording an opportunity of personal hearing, the assessment was set aside and a remand was warranted.

Conclusion: The impugned order was set aside and the matter was remanded to the respondent to receive Form WW, grant personal hearing, and decide the assessment afresh on merits and in accordance with law.

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