Opportunity to file Form WW required before fresh assessment; provisional orders set aside and remitted for reconsideration.

Provisional assessment orders under the Tamil Nadu VAT framework were set aside because the assessee had been penalised for belated filing of Form WW and was willing to produce it within the time fixed by the Court. In the absence of serious objection from the Revenue, the assessment could not be sustained without giving the assessee an opportunity to place the form before the assessing authority. The matter was remitted for fresh disposal after receipt and consideration of Form WW, with due opportunity to the assessee.

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Issues: Whether the provisional assessment orders were liable to be set aside and the matter remitted to enable the assessee to produce Form WW and have the assessment reconsidered on merits.

Analysis: The assessee had already suffered penalty under Section 63-A of the Tamil Nadu Value Added Tax Act, 2006 for belated submission of Form WW and expressed readiness to file the form within the time fixed by the Court. In view of this position and the absence of serious objection from the Revenue, the assessment could not be sustained without giving the assessee an opportunity to place the relevant form before the assessing authority. The proper course was to set aside the impugned orders and remit the matter for fresh assessment after consideration of Form WW and after affording due opportunity.

Conclusion: The impugned provisional assessment orders were set aside and the matter was remitted to the respondent for fresh disposal after receipt and consideration of Form WW, with opportunity to the assessee.

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