Court quashes tax assessment orders, remands for fresh consideration. Guidelines on mismatches, objections, hearing, and speaking order required. The court allowed the writ petitions, quashed the assessment orders under the Tamil Nadu Value Added Tax Act for multiple years, and remanded the matters ...
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Court quashes tax assessment orders, remands for fresh consideration. Guidelines on mismatches, objections, hearing, and speaking order required.
The court allowed the writ petitions, quashed the assessment orders under the Tamil Nadu Value Added Tax Act for multiple years, and remanded the matters for fresh consideration. The respondent was directed to follow the circular guidelines, provide details on mismatches, allow objections, conduct a personal hearing, and issue a speaking order addressing all contentions. No costs were awarded, and connected petitions were closed.
Issues: Challenge to assessment orders under the Tamil Nadu Value Added Tax Act for multiple assessment years - Failure to grant opportunity of personal hearing - Violation of circular by Assessing Officer.
Analysis: The petitioner challenged assessment orders dated 16.09.2015 under the Tamil Nadu Value Added Tax Act for the years 2006-07 to 2014-15. The main contentions raised were the failure to provide a personal hearing despite a specific request and the violation of a circular regarding re-assessment based on alleged mismatches. The respondent admitted that no personal hearing was granted, which was a violation of principles of natural justice as established in previous court decisions.
The circular dated 01.04.2015 issued by the Commissioner mandated specific procedures for re-assessment based on mismatches from the departmental website. It required the Assessing Officer to provide invoice-wise data of mismatches, ensure a personal hearing if requested, and issue a speaking order addressing all contentions raised by the dealer. The court noted that the impugned order did not adhere to these parameters, leading to the petitioner's success in challenging the orders.
As a result, the court allowed the writ petitions, quashed the impugned orders, and remanded the matters to the respondent for fresh consideration. The respondent was directed to provide all details regarding mismatches as per the circular, allow the petitioner to submit objections, conduct a personal hearing, and re-do the assessment in accordance with the law by issuing a speaking order addressing all contentions. No costs were awarded, and connected miscellaneous petitions were closed.
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