Court sets aside assessment orders under TNVAT Act 2006, stresses due process and fair hearings for dealers.

The court set aside two assessment orders under the TNVAT Act 2006 for the year 2015-16 due to lack of proper notice and opportunity for objection. It directed the petitioner, a dealer in leather, chemicals, to treat the proceedings as a show cause notice, file objections within 15 days, and granted a personal hearing. The court emphasized the importance of following due process in assessments, highlighting the need for fairness and adherence to statutory powers. The decision aimed to ensure the dealer's right to present their case effectively and underscored the requirement for proper procedure in assessments.

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Issues:
Challenge to two assessment orders for the year 2015-16 under TNVAT Act 2006 without proper notice and opportunity for objection.

Analysis:
The petitioner, a dealer in leather, chemicals, challenged two assessment orders for the year 2015-16 under the TNVAT Act 2006. The court noted that the assessing officer did not provide proper notice or opportunity for objection before passing the impugned orders. The orders were solely based on the findings of Enforcement Wing officials, without giving the petitioner a chance to rebut the allegations against them. The court emphasized that the petitioner was not issued any notice prior to the assessment and had no opportunity to defend themselves against the allegations. The petitioner claimed that the cheques were taken under threat and coercion by the Enforcement Wing officials, and subsequently dishonored for lack of funds. The court highlighted that the assessing officer should not solely rely on the proposal from Enforcement Wing officials but should issue a revision notice and consider objections from the dealer before framing the assessment.

The court directed the petitioner to treat the impugned proceedings as a show cause notice and file objections within 15 days. The assessing officer was instructed to provide a personal hearing to the petitioner and conduct a fresh assessment in accordance with the law. The court emphasized the importance of affording a reasonable opportunity to the dealer before passing assessment orders. The judgment cited previous decisions to underscore the legal requirement for proper procedure in assessments. The court's decision aimed to ensure fairness and adherence to statutory powers in the assessment process, highlighting the need for due process and opportunity for the dealer to present their case effectively.

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