Rectification grievance in assessment orders must be considered by the competent authority after giving the taxpayer a hearing

A pending rectification grievance arising from an assessment order should be examined by the assessing authority on merits and in accordance with law. The petitioner had contended that commodities were wrongly grouped under a common description and taxed at an incorrect rate, and that the representation dated 1.4.2013 had not been considered. As the respondent did not dispute that the issue could be looked into by the competent authority, the matter was directed to be decided after granting the petitioner an opportunity of hearing.

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Issues: Whether the petitioner's grievance regarding the alleged error in the revised assessment order required consideration by the assessing authority.

Analysis: The petitioner sought rectification of the assessment on the ground that certain commodities had been grouped under a common description and taxed at an incorrect rate, and that the representation dated 1.4.2013 had not been acted upon. The respondent did not dispute that the grievance could be examined by the assessing authority in accordance with law. In these circumstances, the Court deemed it appropriate to direct consideration of the pending representation and to afford the petitioner an opportunity of hearing.

Conclusion: The petitioner's grievance was directed to be considered by the respondent on merits and in accordance with law after granting an opportunity of hearing.

Final Conclusion: The writ petition was disposed of by directing the assessing authority to decide the petitioner's rectification request within the stipulated time.

Ratio Decidendi: A pending rectification grievance arising from an assessment order should be considered on merits by the competent authority after affording an opportunity of hearing.

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