Court sets aside assessment orders in Writ Petitions, remands for fresh consideration.

The Court allowed the Writ Petitions, setting aside the assessment orders and remanding the matter for fresh consideration. The petitioner was directed to collect necessary particulars from the respondent, submit objections within fifteen days, and have a personal hearing for redone assessments. No costs were awarded, and connected Miscellaneous Petitions were closed.

---

---

Issues:
Challenge to assessment orders under TNVAT Act for the assessment year 2007-08 to 2012-13 based on VAT Audit findings.

Analysis:
The petitioner, a dealer in spices registered under TNVAT Act and CST Act, challenged assessment orders dated 29.07.2016 for the years 2007-08 to 2012-13. A VAT Audit conducted on 05.11.2014 highlighted defects, with the petitioner given an opportunity to file objections. The respondent completed assessments and confirmed proposals in show cause notices due to the petitioner's alleged failure to submit objections.

The petitioner contended that they submitted a reply on 29.01.2016, supported by Annexure-II, despite the orders stating otherwise. It was acknowledged that the reply and annexures were considered to some extent, with relief granted. However, the petitioner argued that without full details, effective objections couldn't be made. The petitioner sought the necessary particulars like Bill Nos. and transaction details to be furnished by the Department for a fair assessment process.

The Court found the petitioner's stance justified, emphasizing the need for complete information to submit effective objections. Consequently, the Writ Petitions were allowed, setting aside the impugned orders and remanding the matter to the respondent for fresh consideration. The petitioner was directed to collect all required particulars from the respondent within two weeks, submit objections within fifteen days thereafter, and be granted a personal hearing for the assessments to be redone in compliance with the law. No costs were awarded, and connected Miscellaneous Petitions were closed as a result of the judgment.

---