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Issues: Whether the revised assessment orders could be sustained when, despite service of the pre-revision notice, no personal hearing was afforded to the assessee, and whether the matter required remand for fresh consideration.
Analysis: The assessment years were deemed assessed under Section 22(2) of the Tamil Nadu Value Added Tax Act on the basis of timely returns. The revised orders were passed after issuance of pre-revision notices, but the orders did not indicate that any date for personal hearing was fixed. The Court noted that the failure to file objections to the pre-revision notice did not dispense with the statutory and administrative requirement of granting personal hearing. In mismatch cases, the assessing authority must also follow the proper enquiry process and then issue a notice with full particulars before finalising the revision.
Conclusion: The impugned revised assessment orders were unsustainable for want of personal hearing and were set aside. The matter was remitted to the respondent for fresh consideration after granting opportunity to the assessee.
Final Conclusion: The assessee succeeded in securing setting aside of the revised assessments, but the dispute was sent back for fresh adjudication in accordance with law.
Ratio Decidendi: Failure to submit objections to a pre-revision notice does not justify denial of personal hearing, and an assessment made without affording such hearing violates the requirement of fair procedure.
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