Natural justice in reassessment requires independent application of mind and a meaningful personal hearing before finalising tax orders.

Reassessment orders under the Tamil Nadu Value Added Tax Act, 2006 were quashed because the assessing authority adopted the enforcement wing report without independent consideration of the dealer's objections and supporting materials. The court held that the objections had to be dealt with objectively before finalising the assessments, and that failure to fix a specific hearing date or afford an effective personal hearing breached natural justice. The matters were remitted for fresh consideration after granting opportunity to file objections and be heard.

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Issues: Whether the reassessment orders were sustainable when the assessing authority accepted the enforcement wing report without independent consideration, and whether failure to grant personal hearing vitiated the assessments for violation of natural justice.

Analysis: The assessments were made after reopening the deemed assessments under the Tamil Nadu Value Added Tax Act, 2006, but the authority was required to examine the dealer's objections and supporting materials independently. The impugned orders showed that the enforcement report was accepted in entirety and the dealer's reply was not objectively dealt with. The record also disclosed that no effective personal hearing was afforded, since no specific date was fixed for hearing and the objections were not considered before finalising the assessments.

Conclusion: The reassessment orders were vitiated for breach of the principles of natural justice and lack of independent application of mind, and were liable to be set aside.

Final Conclusion: The assessments were quashed and the matters were remitted to the assessing authority for fresh consideration after granting opportunity of objection and personal hearing.

Ratio Decidendi: An assessment based on an enforcement report cannot stand unless the assessing authority independently considers the dealer's objections and affords a meaningful personal hearing before finalising the order.

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