Non-application of mind in assessment orders justified remand after ignoring appearance, objections, and personal hearing requirements

Assessment orders were unsustainable where the dealer had appeared and filed objections, yet the orders wrongly recorded non-appearance and refusal to submit objections. That mismatch showed non-application of mind and breach of the requirement to consider the dealer's submissions before finalising the revision assessment. The High Court therefore set aside the impugned orders and remitted the matter for fresh disposal, directing the assessing authority to grant personal hearing and decide the objections on merits.

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Issues: Whether the revision assessment orders were liable to be set aside for failure to consider the dealer's appearance and objections and for denial of personal hearing.

Analysis: The dealer had appeared before the assessing authority and filed objections, supported by proof of appearance and submission. The orders, however, recorded non-appearance and refusal to file objections. In the circumstances, the orders reflected non-application of mind and could not be sustained. The matter therefore required fresh consideration after affording personal hearing.

Conclusion: The impugned assessment orders were set aside and the matter was remitted to the respondent for fresh disposal after granting personal hearing and considering the objections on merits.

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