Personal hearing in revised tax assessment led to remand for fresh reconsideration after unclear departmental record.

A revised assessment under the Tamil Nadu Value Added Tax Act, 2006 was set aside because the record did not clearly evidence that a personal hearing had been granted after notice under Section 27(2). The Court treated the absence of a clear departmental record as sufficient to remove the procedural controversy and directed a fresh personal hearing and reconsideration of the assessment. No view was expressed on the merits of the assessment or penalty, and the matter was remitted for fresh assessment.

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Issues: Whether the revised assessment order under the Tamil Nadu Value Added Tax Act, 2006 was liable to be set aside for want of personal hearing and whether the matter should be remitted for fresh consideration.

Analysis: The notice issued under Section 27(2) required a reasonable opportunity to show cause, and the record showed that the assessing authority had in fact chosen to afford a personal hearing. A factual dispute arose as to whether such hearing was actually granted. As the departmental file did not contain any clear record evidencing the hearing, the Court held that the proper course was to eliminate the controversy by granting a fresh personal hearing and directing reconsideration of the assessment. The impugned order was therefore set aside solely on the ground relating to personal hearing, without any expression on the merits of the assessment or penalty.

Conclusion: The impugned revised assessment order was set aside and the matter was remitted for fresh assessment after personal hearing, in favour of the assessee.

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