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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the assessment orders reversing input tax credit and levying penalty were liable to be quashed for want of reasonable opportunity and personal hearing under Section 27 of the Tamil Nadu Value Added Tax Act, 2006.
Analysis: The proviso to Section 27(2) requires that no order be passed without giving the dealer a reasonable opportunity of showing cause. The request for further time to file objections was made before the assessment was finalised, yet no separate order rejecting the request was passed and no personal hearing was afforded. The opportunity contemplated by the statute must be meaningful and not a mere formal compliance. Since the authority proceeded without adequately considering the request for adjournment and without granting hearing, the procedure adopted was held to be legally unsustainable.
Conclusion: The assessment orders were quashed and the matter was remitted for fresh consideration after receiving objections and granting personal hearing.
Final Conclusion: The impugned assessments could not stand for breach of the requirement of reasonable opportunity, and fresh orders were directed after following due process.
Ratio Decidendi: Where a statute mandates a reasonable opportunity before adverse assessment action, the opportunity must be effective and meaningful, and failure to consider a bona fide request for time and to afford personal hearing vitiates the assessment.
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