Assessment reconsideration and personal hearing under VAT law granted, with no coercive action pending fresh examination.

An assessment under the Tamil Nadu Value Added Tax Act, 2006 was challenged for alleged calculation errors and non-consideration of objections. The Court considered it appropriate to permit the taxpayer to invoke Section 84 for reconsideration, and directed the assessing authority to examine the matter on merits and in accordance with law after granting a personal hearing. No coercive action was to be taken until such reconsideration was completed, leaving the assessment open to fresh examination by the authority.

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Issues: Whether the assessment order under the Tamil Nadu Value Added Tax Act, 2006 should be interfered with on account of alleged calculation errors and absence of personal hearing, and whether the petitioner should be permitted to invoke Section 84 of the Act for appropriate reconsideration.

Analysis: The assessment was challenged on the ground that the order contained calculation mistakes and had been passed without considering the objections submitted by the petitioner. The Court took note of the nature of the objections and considered it appropriate to enable the petitioner to place the matter before the assessing authority under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The assessing authority was directed to consider the petition on merits and in accordance with law after affording personal hearing, and no coercive action was to be taken until such consideration.

Conclusion: The petitioner was granted an opportunity to seek reconsideration under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, with a direction for fresh consideration after personal hearing.

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