Effective opportunity in VAT assessment remand protects the assessee's right to contest orders before fresh consideration.

Assessment orders under the Kerala Value Added Tax regime were set aside where the assessee's legal representative was not given an effective opportunity to participate after the assessee's prolonged illness and death. The High Court noted that an earlier appellate remand for reconsideration had not been meaningfully available to the assessee, and that fairness required a further chance to substantiate objections and contentions. The matter was therefore remitted for fresh consideration with sufficient opportunity to the petitioner.

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Issues: Whether the assessment orders passed under the Kerala Value Added Tax regime were liable to be set aside and the matter remitted for fresh consideration to afford the assessee's legal representative an effective opportunity of participation.

Analysis: The assessee had died after prolonged illness and was unable to participate in the assessment proceedings. The earlier appellate order had already remanded the matter for reconsideration, but the assessment was completed without the assessee being able to take advantage of that direction. In these circumstances, the petitioner was held entitled to a further opportunity to substantiate the objections and contentions in the assessment proceedings.

Conclusion: The impugned orders were set aside and the matter was directed to be reconsidered after granting sufficient opportunity to the petitioner.

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