Rectification remedy for assessment disputes: writ interference declined, but personal hearing and stay on recovery were preserved.

Assessment orders challenged for alleged denial of opportunity and non-application of mind were not interfered with in writ jurisdiction. The Court noted that, even if records were not specifically called for at the assessment stage, the petitioner should not be left without a remedy. It directed the petitioner to pursue the statutory rectification mechanism under Section 84 of the Tamil Nadu Value Added Tax Act, place all objections and supporting documents before the authority, and receive a personal hearing. Coercive recovery was ordered to remain in abeyance until the rectification request was considered.

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Issues: Whether the impugned assessment orders were liable to be set aside for want of opportunity to produce records and for alleged non-application of mind, and whether the petitioner should be relegated to the statutory rectification remedy.

Analysis: The writ petitions challenged assessment orders for multiple assessment years on the ground that the assessing authority relied on the enforcement report and prior statements without independently considering the objections or calling for books of accounts. The Court found that, even if the materials were not called for at the stage of assessment, the petitioner should not be left remediless. It held that the appropriate course was to permit the petitioner to invoke the rectification mechanism under Section 84 of the Tamil Nadu Value Added Tax Act, place all contentions and documents before the authority, and have the matter considered after personal hearing. Pending such consideration, coercive recovery was directed to remain in abeyance.

Conclusion: The assessment orders were not interfered with in writ jurisdiction, and the petitioner was relegated to the statutory rectification remedy with protection against coercive recovery in the meantime.

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