Mismatch assessment procedures require guideline compliance and personal hearing before finalisation, with reassessment directed on remand.

Mismatch-based assessments under the Tamil Nadu Value Added Tax Act must be made after following the prescribed departmental guidelines and giving the assessee a proper opportunity to respond. Where the objection for one assessment year was not considered and the notice-and-finalisation process was not carried out in accordance with those guidelines, the assessment cannot stand. The impugned orders were therefore set aside and the matters were remitted to the Assessing Officer for fresh assessment from the stage of notice of proposal, with personal hearing to be afforded before conclusion.

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Issues: Whether the impugned assessment orders were liable to be set aside for fresh consideration on the ground that the reply for one assessment year was not considered and the assessment had to be redone in terms of the guidelines governing mismatch cases.

Analysis: The assessment was stated to have been made under Section 22 of the Tamil Nadu Value Added Tax Act. The challenge was that the respondent had relied on departmental web data in a mismatch situation, but had not considered the petitioner's objection for one of the years. The Court noted that the assessment had to be redone in light of the earlier guidelines requiring a proper exercise before issuing or finalising notices in mismatch cases, and that the assessee should be given an opportunity of personal hearing before the matter is concluded.

Conclusion: The impugned orders were set aside and the matters were remitted to the Assessing Officer for fresh assessment from the stage of notice of proposal, after following the prescribed guidelines and affording personal hearing to the petitioner.

Final Conclusion: The writ petitions succeeded and the assessments were reopened for de novo consideration with procedural safeguards.

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