Correction of assessment order under Tamil Nadu VAT Act to be considered with hearing and interim protection from recovery.

A representation seeking correction of an assessment order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 was to be considered for apparent errors, including alleged non-adjustment of payments already made. The authority was directed to examine and dispose of the representation after granting a personal hearing and allowing supporting documents to be placed on record. The decision had to be issued by a speaking order, and coercive recovery measures were to remain in abeyance until the representation was decided.

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Issues: Whether the representation seeking correction of the assessment order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 should be directed to be considered with an opportunity of hearing and interim protection from coercive recovery.

Analysis: The representation was stated to have been made in respect of apparent errors in the assessment order, including non-adjustment of payments already made. The respondent indicated that the matter could be dealt with under Section 84. In view of that course, the Court found it appropriate to direct the authority to consider and dispose of the representation after granting personal hearing and permitting the petitioner to place supporting documents. The Court also directed that the decision be taken by a speaking order and that coercive steps remain in abeyance until disposal of the representation.

Conclusion: The representation was required to be decided by the respondent after personal hearing and by a speaking order, with interim protection against coercive recovery pending such decision.

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