Natural justice and statutory notice requirements invalidated assessment and rectification orders under the Tamil Nadu VAT Act.

Assessment and rectification orders under the Tamil Nadu Value Added Tax Act were unsustainable because they were passed without giving the dealer an opportunity to file objections or be heard. The rectification action under Section 84 was also taken without the statutory notice and opportunity required by the Act. This failure to follow the prescribed procedure breached natural justice and the orders were set aside.

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Issues: Whether the assessment and rectification orders were sustainable when passed without affording the dealer an opportunity to file objections and without notice under the rectification provision.

Analysis: The orders were passed without permitting the petitioner to place objections or be heard. The rectification orders under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 were also made without the notice and opportunity contemplated by the statute. Such action offended the principles of natural justice and was inconsistent with the statutory procedure.

Conclusion: The impugned orders could not be sustained and were set aside.

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