Court invalidates assessment orders under Central Sales Tax Act for lack of procedural fairness.

The court found that the assessment orders under the Central Sales Tax Act for two different assessment years were unlawful due to the absence of basic procedural requirements. The petitioner successfully challenged the orders as they were issued without show cause notices and violated principles of natural justice. The court directed the respondent to issue show cause notices, allow objections, provide a personal hearing, and pass orders promptly and in accordance with the law. Consequently, the writ petitions were allowed, the impugned orders were quashed, and no costs were awarded.

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Issues:
Challenging assessment orders under Central Sales Tax Act for two different assessment years.

Analysis:
The petitioner, a registered dealer under Central Sales Tax Act and Tamil Nadu Value Added Tax Act, challenged assessment orders dated 31.07.2014 for two different assessment years. For the Assessment Year 2011-12, the petitioner objected to an increase in the tax rate without receiving a show cause notice. The court noted that the impugned order lacked any reference to a show cause notice, rendering it illegal due to the absence of basic procedural requirements. Similarly, for the Assessment Year 2010-11, the petitioner was assessed at a higher tax rate without prior notice, violating principles of natural justice. Consequently, both assessment orders were deemed unlawful.

The court directed the respondent to issue show cause notices to the petitioner for both assessment years, allowing the petitioner to submit objections and providing an opportunity for a personal hearing. The orders were to be passed on merits and in accordance with the law promptly. The writ petitions were allowed, and the impugned orders were quashed. No costs were awarded, and connected miscellaneous petitions were closed as a result of the judgment.

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