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Issues: Whether the assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were vitiated for failure to afford personal hearing and for not considering the petitioner's Form-S certificates and supporting materials before finalising the assessments.
Analysis: The petitioner had specifically asserted that the contractor had discharged the tax liability and had produced Form-S certificates, monthly returns, tax payment particulars, ledger extracts and purchase bills along with the objections to the show cause notices. The assessment was finalised without granting a personal hearing, although the dispute involved factual matters requiring verification. In such circumstances, Section 16(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 had to be applied consistently with the requirement of a reasonable opportunity, and the assessment instructions in Circular No.7/2014 dated 03.02.2014 also required that personal hearing be invariably afforded to the dealer.
Conclusion: The impugned assessments were held to be bad in law and were quashed. The matters were remanded to the respondent for fresh consideration after affording personal hearing and examining the Form-S certificates and other materials.
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