Natural justice challenge to VAT assessment failed where the record showed personal hearing was granted.

A challenge to a VAT assessment order based on alleged denial of personal hearing failed where the assessment record stated that a hearing was afforded, the authorised representative appeared, and the reply was heard. Because the dealer did not specifically dispute those factual statements, the alleged breach of natural justice was not established. Interference with the assessment order was therefore declined, and the petitioner was left to pursue the statutory remedies available against the assessment.

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Issues: Whether the assessment order was liable to be interfered with on the ground of violation of the principles of natural justice for alleged non-grant of personal hearing.

Analysis: The assessment proceedings were initiated by notice under Section 25(1) of the Kerala Value Added Tax Act, 2003. The record in the assessment order recorded that the dealer was given an opportunity of personal hearing, that the authorised representative appeared, and that the reply was heard. There was no specific averment that these statements were incorrect. In these circumstances, the factual basis for alleging denial of hearing was not established, and the plea of breach of natural justice failed.

Conclusion: The challenge based on violation of natural justice was rejected and interference with the assessment order was declined.

Final Conclusion: The writ petition did not succeed, and the petitioner was left to pursue the statutory remedies available against the assessment order.

Ratio Decidendi: A challenge to an assessment order on the ground of denial of natural justice cannot succeed where the order records that a personal hearing was afforded and the contrary factual assertion is not specifically disputed.

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