Proof of notice service and fair hearing led to setting aside the assessment for breach of natural justice.

Where proof of service of notice before completion of a Tamil Nadu Value Added Tax assessment could not be produced, and the notices appeared to have been sent only by ordinary post rather than registered or speed post, denial of a proper opportunity of hearing was treated as a breach of natural justice. The assessment order was set aside, and the matter was remitted for fresh assessment after granting the assessee an opportunity to be heard.

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Issues: Whether the assessment order was liable to be set aside for violation of principles of natural justice owing to proof of service of notice before completion of assessment.

Analysis: The assessment related to the Tamil Nadu Value Added Tax Act, 2006 for the assessment period 2014-15. The record for service of notice could not be produced, and it was stated that the notices appeared to have been sent only by ordinary post and not by registered post or speed post. In these circumstances, the denial of a proper opportunity of hearing was treated as a breach of natural justice.

Conclusion: The assessment order was set aside and the matter was remitted for fresh assessment after granting the petitioner an opportunity of hearing.

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