Form-S Certificate verification required before sustaining VAT assessments; fresh assessment and personal hearing directed.

Assessment orders under the Tamil Nadu Value Added Tax Act, 2006 could not be sustained solely because Form-S Certificate had not been produced. The HC noted that the assessee claimed inability to obtain the certificate for reasons not attributable to it and that the assessments appeared to have been completed on the basis of the D-3 proposal and audit instructions without independent verification. The Assessing Officer was required to make appropriate verification through the official channel before completing the assessments. The orders were therefore set aside for fresh assessment after verification, with an opportunity of personal hearing to the assessee.

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Issues: Whether the assessment orders could be sustained solely on the ground of non-production of Form-S Certificate, and whether the assessments required fresh verification and reconsideration.

Analysis: The challenge related to assessments under the Tamil Nadu Value Added Tax Act, 2006 for multiple assessment years. The only substantive question was whether the Assessing Officer could confirm the assessments merely because Form-S Certificate had not been produced. The Court noted the grievance that the petitioner claimed inability to obtain the certificate for reasons not attributable to it, and also that the assessment appeared to have been completed on the basis of the D-3 proposal and audit instructions without independent verification. In the circumstances, the Court held that the Assessing Officer ought to have undertaken appropriate verification through the official channel before completing the assessments.

Conclusion: The assessment orders could not be sustained in their present form and required fresh assessment after verification, with opportunity of personal hearing to the petitioner.

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