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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the revised assessment orders could be sustained when the dealer had sought personal hearing but none was afforded, and whether the orders deserved to be set aside for fresh consideration after hearing the dealer.
Analysis: The writ petitions arose from assessments under the Tamil Nadu Value Added Tax Act, 2006, where the dealer had filed objections and specifically sought a personal hearing. The impugned revised assessment orders contained no reference to personal hearing, and it was not disputed that no hearing had been granted. A departmental circular required that reasonable opportunity be given and that personal hearing be afforded where stipulated. In these circumstances, the Court found it desirable to grant a personal hearing. The orders were therefore set aside only to enable such hearing, without expressing any view on the merits, and the matter was directed to be reconsidered afresh on the dealer's appearance and production of documents.
Conclusion: The revised assessment orders were set aside for the limited purpose of affording personal hearing and fresh adjudication, with the assessments to be redone after considering the dealer's objections and documents.
Ratio Decidendi: Where an assessee has sought personal hearing and the assessment order shows no grant of such hearing, the order may be set aside to ensure compliance with the requirement of reasonable opportunity before fresh decision-making.
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