Mandatory personal hearing in revision proceedings: non-speaking reassessment orders were quashed for breach of natural justice.

Revisional assessment orders under the Tamil Nadu Value Added Tax Act were invalid where the assessee's objections to the pre-revision notices were not dealt with in a reasoned manner and no personal hearing was granted. In reassessment or revision proceedings, the right to a personal hearing is mandatory, and failure to provide it breaches the principles of natural justice. Because the orders were non-speaking and ignored the objections, they were held unsustainable and were quashed, with the matters remanded for fresh consideration.

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Issues: Whether the revisional assessment orders passed under the Tamil Nadu Value Added Tax Act, 2006 were valid when the objections to the pre-revision notices were not properly considered and no personal hearing was afforded.

Analysis: The petitioner had submitted objections to the pre-revision notices and specifically sought a personal hearing. The impugned orders acknowledged receipt of the objections but did not deal with them in a reasoned manner. They were passed as non-speaking orders and no opportunity of personal hearing was granted. The Court held that, in reassessment or revision proceedings, the assessee's right to personal hearing is mandatory and denial of such hearing violates the principles of natural justice.

Conclusion: The revisional assessment orders were unsustainable in law for want of personal hearing and proper consideration of objections. They were quashed and the matters were remanded for fresh consideration.

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