Reasonable opportunity of hearing under VAT law required fresh adjudication after inadequate hearing before assessment.

An assessment order under the Tamil Nadu Value Added Tax Act was challenged on the ground that the dealer was not given a reasonable opportunity of hearing under Section 27(2). Although notices had been issued for production of documents and personal hearing, the record indicated that the petitioner did not produce the required materials, while the final order was nevertheless passed without ensuring a meaningful opportunity to answer the objections. To secure substantial justice, the High Court set aside the assessment and remanded the matter for fresh adjudication after granting a personal hearing and considering the petitioner's objections.

---

---

Issues: Whether the assessment order was liable to be set aside for want of a reasonable opportunity of hearing under Section 27(2) of the Tamil Nadu Value Added Tax Act.

Analysis: The petitioner complained that the request for adjournment was not communicated and that no effective opportunity was afforded before the final order was passed. The record showed that notices had been issued requiring production of documents and fixing opportunities for personal hearing, but the petitioner did not place the required records before the authority. At the same time, the impugned order was passed without ensuring a meaningful opportunity to meet the objections, and the Court considered it appropriate to secure substantial justice by reopening the proceedings for fresh consideration.

Conclusion: The impugned order was set aside and the matter was remanded for fresh adjudication after granting a personal hearing and considering the petitioner's objections.

---