Personal hearing requirement in revised tax assessment leads to setting aside and remand for fresh revision.

Revised assessment orders under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 were set aside because the dealer was not afforded a proper personal hearing before finalisation of the revision. The proviso to Section 22(4) requires a reasonable opportunity of being heard, and although the revisional notice invited objections and referred to a personal hearing, the Court held that a further communication fixing the date, time and venue of hearing would have been appropriate on the facts. The matter was remitted for fresh revision after granting a personal hearing; no finding was recorded on the merits of the assessments.

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Issues: Whether revised assessment orders passed under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 were liable to be set aside for non-grant of a personal hearing before revisional assessment.

Analysis: The proviso to Section 22(4) requires that the dealer be given a reasonable opportunity of being heard before action is taken. The revisional notice had called for objections and referred to an opportunity of personal hearing, but on the peculiar facts the Court found that a further communication fixing the date, time and venue of hearing would have been appropriate before finalising the revision. The challenge was confined to denial of personal hearing, and no finding was recorded on the merits of the assessments.

Conclusion: The revised assessment orders were set aside and the matter was remitted for fresh revision after affording the petitioner a personal hearing in accordance with the proviso to Section 22(4).

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