Revised assessment must consider prior proceedings and objections before deciding disputed input tax credit reversal.

Multiple revised assessments are not barred under the Tamil Nadu Value Added Tax Act, 2006, but a revised assessment must still reflect consideration of the earlier notice, reply and subsequent correspondence. Here, the impugned order did not show that the assessing authority had examined the prior proceedings or the dealer's objections on the disputed reversal of input tax credit. To cure that defect, the High Court set aside the revised assessment and remitted the matter for personal hearing and fresh consideration of the objections and documents.

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Issues: Whether the impugned revised assessment order should be set aside and the matter remitted for fresh consideration with an opportunity of personal hearing.

Analysis: The writ petition arose out of a revised assessment under the Tamil Nadu Value Added Tax Act, 2006, in respect of the same assessment year, where an earlier revised assessment had already been passed and the later order had proceeded without adverting to the earlier notice and reply as well as the later round of correspondence. The Court accepted that multiple revisions are not barred as such, but found that the impugned order did not reflect consideration of the relevant prior proceedings. In these circumstances, and to enable a proper hearing on the disputed reversal of input tax credit, the Court held that the defect could be cured by affording the dealer a personal hearing and directing a fresh order after considering the objections and documents.

Conclusion: The impugned revised assessment order was set aside and the matter was remitted to the assessing authority for personal hearing and fresh assessment.

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