Late certificates may support revised assessment where departmental instructions allow post-assessment acceptance and reconsideration.
Where departmental instructions permit declaration forms or certificates to be accepted after final assessment, the assessing authority must consider a request for revised assessment on that basis rather than reject it solely because the original assessment is complete. The text explains that the petitioner produced industrial input certificates after assessment and sought revision under the Tamil Nadu Value Added Tax Act, 2006, and that a refusal premised on the inability to revise after assessment was unsustainable. The request had to be examined on merits, with an opportunity of hearing, and the assessment revised in accordance with law if the certificates were accepted.
Issues: Whether the assessing authority was justified in refusing to entertain the petitioner's request for revision of assessment on the basis of industrial input certificates produced after the assessment order, notwithstanding the departmental circular permitting acceptance of such certificates and revision of assessment.
Analysis: The assessment had been completed for the relevant year and the petitioner subsequently produced the missing certificates and sought revision under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. A departmental circular, relied upon in the order, instructed assessing officers to accept declaration forms and certificates even after final assessment and to revise assessments accordingly. The impugned notice proceeded on the premise that revision after assessment was not possible except on appellate or legal directions. In view of the circular and the power to consider belated certificates for revised assessment, that refusal could not be sustained. The request was therefore required to be considered on merits after affording opportunity of hearing.
Conclusion: The refusal to entertain the petitioner's revision request was unsustainable, and the certificates were directed to be accepted and the assessment revised in accordance with law.
Final Conclusion: The writ petition succeeded and the impugned notice was set aside, with a direction to reconsider the assessment on the basis of the certificates filed by the petitioner.
Ratio Decidendi: Where the governing departmental instructions permit acceptance of declaration forms or certificates after final assessment and revised assessment on their basis, the assessing authority cannot reject a timely request for such revision merely because the original assessment order has already been passed.
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