Fair hearing in tax assessment requires consideration of objections; order set aside when objections were ignored.

An assessment order passed without considering the assessee's filed objections could not be sustained because the right to an effective hearing was not honoured. The High Court noted that the objections were submitted by e-mail after time was sought and granted, yet they were left unexamined in the final order. The assessment was therefore set aside and the matter remitted for fresh disposal after giving the assessee an opportunity of hearing and due consideration of the objections.

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Issues: Whether the assessment order finalised under Section 24(1) of the Kerala Value Added Tax Act, 2003 was liable to be set aside for non-consideration of the assessee's objections and denial of an effective hearing.

Analysis: The notice had been issued, time was sought and granted, and the assessee filed objections by e-mail. The assessment order was passed without reference to those objections. The Court noted that, in the context of electronic communication, some practical difficulties may arise at the initial stage, but the deciding factor was that the objections were not considered at all. Even though the Assessing Officer could not be faulted for concluding the proceedings on the material then available, the order could not stand where the assessee's objections were left unexamined.

Conclusion: The assessment order was set aside and the matter was remitted for fresh consideration after affording an opportunity of hearing and consideration of the objections.

Final Conclusion: The writ petition succeeded, and the assessment proceedings were reopened for fresh disposal in accordance with law after hearing the assessee.

Ratio Decidendi: An assessment order passed without considering the assessee's objections cannot be sustained where the right to a fair opportunity of hearing is not effectively honoured.

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