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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the assessment order was liable to be set aside for non-compliance with the mandatory requirement of granting personal hearing under Section 22(4) of the Tamil Nadu Value Added Tax Act.
Analysis: The writ petition challenged the assessment order on the ground that the petitioner was not afforded a personal hearing before the impugned order was passed. The mandatory statutory requirement of hearing had not been complied with. Since the defect went to the root of the fairness of the assessment process, the order could not be sustained.
Conclusion: The impugned order was set aside and the matter was remitted for fresh consideration after granting due opportunity of personal hearing to the petitioner.
Ratio Decidendi: Non-compliance with a mandatory statutory requirement of personal hearing vitiates the assessment order and warrants remand for fresh decision after hearing the assessee.
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