Court sets aside TNVAT assessment orders for 2011-2016, remands for fresh hearing and documents submission.

The court allowed the Writ Petitions, setting aside the impugned assessment orders under the TNVAT Act for 2011-2016. The matters were remanded to the respondent for fresh consideration, directing a personal hearing within 15 days for the petitioner to produce necessary documents and make oral submissions. The respondent was instructed to pass a reasoned order in compliance with the law, emphasizing the importance of providing a reasonable opportunity for the petitioner to present required documents to avoid a best of Judgment assessment.

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Issues:
Challenge to assessment orders under TNVAT Act for 2011-2016 - Reversal of Income tax credit on inter-state purchases - Failure to produce required documents - Denial of opportunity for submission - Validity of impugned assessment orders.

Analysis:
The petitioner, a registered dealer in the business of Automobile and Spare Parts, challenged assessment orders for 2011-2016 under TNVAT Act. The petitioner, a retailer of M/s.Honda Motor India Private Limited, claimed goods were stock transferred from Uttar Pradesh to Tamil Nadu and sold within Tamil Nadu. The respondent issued a show cause notice proposing to reverse Income tax credit on inter-state purchases. The petitioner objected and sought a personal hearing, but the assessment orders were passed before the objections were submitted. The impugned orders stated the petitioner failed to produce required documents, leading to the confirmation of the proposal.

The petitioner argued they were granted time to produce documents until a specific date, but due to the unavailability of the respondent, they were unable to do so. An affidavit by the petitioner's partner supported this claim. The court noted the petitioner was given a personal hearing and should have been granted another opportunity to submit the necessary documents. Considering the multiple assessment years involved, the court emphasized the importance of providing a reasonable opportunity for the petitioner to present the required documents to avoid a best of Judgment assessment.

Consequently, the court allowed the Writ Petitions, set aside the impugned orders, and remanded the matters to the respondent for fresh consideration. The respondent was directed to schedule a personal hearing within 15 days, allowing the petitioner to produce documents and make oral submissions. The respondent was instructed to pass a speaking and reasoned order, completing the assessment in accordance with the law. The Writ Petitions were allowed with the specified directions, and connected Miscellaneous Petitions were closed without costs.

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