Belated Form WW filing may be considered on merits where defects are cured and hearing is denied.

Belated filing of Form WW and the audit report under the Tamil Nadu Value Added Tax Act, 2006 could not be ignored where the audit report itself was not disputed and the defect had been subsequently cured. The court treated the issue as governed by an earlier decision that the assessee's obligation is to file returns, and that belated production should be considered on merits rather than rejected only on limitation grounds. Because the penalty had been paid and applications under Section 84 were filed along with the audit report, the assessment orders were set aside and the matters were remitted for fresh consideration of Form WW and reassessment after due opportunity of hearing.

---

---

Issues: Whether the assessment orders could be set aside and the matter remitted for fresh assessment on account of the belated filing of Form WW and the audit report under the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The issue was treated as covered by an earlier decision holding that the assessee's obligation is to file returns and that belated production of Form WW, when the report itself is not disputed and the defect is subsequently cured, should be considered on merits rather than rejected only on limitation grounds. The petitioners had also paid the penalty and had submitted the audit report along with applications under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. In those circumstances, the impugned assessments were found unsustainable without considering the belated Form WW and granting a personal hearing.

Conclusion: The assessment orders were set aside and the matters were remitted to the Assessing Officer for fresh consideration of Form WW and reassessment after due opportunity of hearing.

---