Personal hearing in pre-assessment proceedings is a mandatory safeguard; assessment set aside for failure to hear the dealer.

An assessment under Section 25 of the Kerala Value Added Tax Act could not be sustained where the dealer specifically requested a personal hearing in response to the pre-assessment notice and the authority failed to grant it. The omission to afford that hearing was treated as contrary to the statutory requirement and binding precedent, because personal hearing is a meaningful procedural safeguard rather than a formality in such proceedings. The assessment order was set aside.

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Issues: Whether an assessment order under Section 25 of the Kerala Value Added Tax Act, 2003 could be sustained when the dealer had requested a personal hearing in reply to the pre-assessment notice but was not afforded such hearing.

Analysis: The request for personal hearing was specifically made in the objection to the pre-assessment notice. The omission to grant that opportunity, despite the request, was held to be inconsistent with the statutory requirement and the binding judicial precedent governing proceedings under Section 25. Personal hearing was treated as a meaningful procedural safeguard and not a mere formality in such proceedings.

Conclusion: The assessment order was set aside for failure to grant the requested personal hearing.

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