Court sets aside tax assessment orders, emphasizes legal principles for fair reassessment.

The Court allowed the writ petitions, set aside the impugned orders, and remitted the matters for a fair reassessment process. The Court emphasized the importance of adhering to legal principles and natural justice in tax assessments. The second respondent was directed to provide necessary details, allow time for objections, conduct a personal hearing, and redo the assessments lawfully based on assessment guidelines outlined by the Court.

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Issues:
Challenge to assessment orders under Tamil Nadu Value Added Tax Act 2006 based on violation of legal principles and natural justice.

Analysis:
The petitioner, a registered dealer, challenged revision notices issued for assessment years 2012-13 to 2014-15 due to alleged mismatch between purchases and reports from the other dealer. The petitioner argued that blame cannot be assigned if the selling dealer fails to report turnover and pay tax, citing legal precedents [(2012) 50 VST 179 (MAD.), (2013) 60 VST 283 (MAD.), W.P.No. 9265 of 2014]. The petitioner requested access to records to disprove allegations.

Regarding purchase-related allegations, the petitioner denied suppression without access to complete records and check post details. The petitioner stressed that without records, conclusions of suppression and penalty imposition were premature.

The delay in assessment completion by the predecessor officer raised concerns. Subsequent notices for earlier years were issued, and the petitioner reiterated requests for records and documents, but communication was lacking. The petitioner appeared for a personal hearing but faced challenges due to a change in the assessing officer.

The second respondent's failure to provide records and documents, despite repeated requests, led to incomplete assessments. The petitioner highlighted the necessity of access to records for a fair assessment process.

Citing a previous case [(2017) 99 VST 343], the Court outlined assessment guidelines based on website verifications. The Court criticized the second respondent's handling of the assessments and remitted the matters for fresh consideration. The Court directed the second respondent to provide necessary details, allow time for objections, conduct a personal hearing, and redo the assessments lawfully.

In conclusion, the writ petitions were allowed, impugned orders were set aside, and matters were remitted for a fair reassessment process. The Court emphasized the importance of following legal principles and natural justice in tax assessments.

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