Reasoned revised assessment orders required after considering dealer objections; non-speaking assessments cannot stand.

Under the Tamil Nadu Value Added Tax Act, 2006, a revised assessment must reflect consideration of the dealer's objections and contain reasons showing why those objections are rejected. A mere statement that the reply is not accepted is a non-speaking order and cannot be sustained, even where notice had been issued and objections were filed. The defect, however, may be cured by fresh assessment on the basis of the existing objections without issuing further notice, because the reasonable opportunity requirement was already met. The revised assessment orders were set aside and fresh orders were directed after considering the objections and recording reasons within the time fixed.

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Issues: Whether the revised assessment orders were liable to be set aside for failure to consider the dealer's objections and record reasons, and whether the matter should be remitted for fresh assessment after adverting to those objections.

Analysis: The revised assessment orders merely stated that the dealer's reply had not been accepted, without dealing with the objections raised to the revisional notices or explaining why they were unacceptable. The statutory scheme under the Tamil Nadu Value Added Tax Act, 2006 contemplates issuance of notice, receipt of objections, and a reasoned decision on the revised assessment. The writ petitioner had already been given notice and had filed detailed objections, so the requirement of reasonable opportunity stood satisfied. Since the impugned orders were non-speaking on the decisive objections, they could not be sustained. At the same time, the Court found that the defect was capable of being cured by a fresh order based on the existing objections, without further notice.

Conclusion: The impugned revised assessment orders were set aside and the respondent was directed to pass fresh assessment orders after considering the objections and recording reasons, within the time fixed by the Court.

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