Personal hearing in reassessment proceedings was mandatory here, and omission to grant it justified setting aside the assessment orders.

Revised assessment orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were found vulnerable because the orders did not record grant of personal hearing despite objections having been considered. The court treated the requirement of a reasonable opportunity, including intimation and actual affording of personal hearing under the governing circular, as mandatory. The counter affidavit could not cure the absence of any reference in the orders themselves. The assessment orders were set aside for denial of personal hearing and the matter was remitted for fresh assessment after granting that hearing.

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Issues: Whether the revised assessment orders were liable to be set aside for non-grant of personal hearing.

Analysis: The impugned revised assessment orders were passed under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. The objections filed by the assessee were considered, but the orders were silent on grant of personal hearing. A dispute arose on facts as to whether notice of hearing had been served, and the counter affidavit could not cure the absence of any reference in the orders themselves. The governing circular required that a reasonable opportunity be given and that personal hearing be intimated and invariably afforded to the dealer. In these circumstances, the absence of personal hearing amounted to a procedural lapse warranting interference.

Conclusion: The impugned assessment orders were set aside on the ground of denial of personal hearing and the matter was remitted for fresh assessment after affording personal hearing.

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