Conditional reopening of ex parte tax assessment granted after deposit requirement and fresh opportunity to file objections.

An ex parte assessment completed after no objections were filed to a pre-revision notice under the Tamil Nadu Value Added Tax Act was directed to be reopened conditionally. The Court allowed one further opportunity to contest the assessments, treating the impugned orders as show cause notices if the assessee deposited 15% of the disputed tax for each assessment year within the stipulated time. On compliance, objections had to be filed within fifteen days, personal hearing had to be granted, and the assessment had to be redone in accordance with law; if the condition was not met, the protection would not operate.

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Issues: Whether the petitioner should be granted an opportunity to file objections against the pre-revision notice and whether the assessment should be redone after compliance with the condition imposed by the Court.

Analysis: The assessment orders had been completed ex parte after the petitioner did not file objections within time to the pre-revision notice issued in the course of proceedings under Section 64 of the Tamil Nadu Value Added Tax Act. The Court accepted the petitioner's request for one further opportunity and balanced that request against the respondent's position by making the relief conditional on deposit of 15% of the disputed tax for each assessment year within the stipulated time. On such compliance, the impugned assessment orders were to be treated as show cause notices, objections were to be filed within fifteen days, personal hearing was to be afforded, and the assessment was to be redone in accordance with law. If the condition was not met, the protection would not operate.

Conclusion: The petitioner was granted conditional relief to contest the assessments afresh, and the respondent was restrained from enforcing the impugned demands until fresh orders were passed.

Final Conclusion: The writ petitions were disposed of by granting a conditional opportunity to the petitioner to reopen the assessment process, resulting in a limited and partial relief in the petitioner's favour.

Ratio Decidendi: Where an assessment has been completed ex parte and the assessee seeks one further opportunity to object, the Court may permit reconsideration subject to a protective deposit and fresh adjudication after hearing.

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