Revised VAT assessment set aside for ignoring filed objections and supporting documents despite adequate pre-assessment notice.

A revised assessment under the Tamil Nadu Value Added Tax Act was challenged on the ground that the assessing authority ignored the assessee's objections and supporting documents while wrongly recording that none had been filed. The Court found that adequate pre-assessment opportunity had been given, satisfying the statutory requirement to show cause. However, the reassessment was unsustainable because it proceeded on a false factual premise and contained no consideration of the objections and enclosures actually received. The revised assessment orders were set aside and the matter was remanded for fresh assessment after due consideration of the filed material.

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Issues: Whether the revised assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were sustainable when the assessee's objections and supporting documents were not considered and the orders proceeded on the incorrect premise that no objections had been filed.

Analysis: The assessment was made under Section 27(1) of the Tamil Nadu Value Added Tax Act, 2006 after notice and reminders were issued. The Court held that the assessee had been given more than reasonable opportunity to show cause, thereby satisfying the proviso to Section 27(1). However, the impugned orders were factually incorrect because they stated that no objections or documents had been filed, even though the objections and enclosure had been received. The material defect was the total absence of any consideration of the objections and supporting documents in the reassessment orders.

Conclusion: The revised assessment orders were set aside and the matter was remanded for fresh assessment after considering the objections and enclosures already filed by the assessee.

Ratio Decidendi: A revised assessment order is unsustainable if it proceeds on the erroneous basis that objections were not filed and fails to consider the objections and supporting documents actually submitted by the assessee, even where adequate pre-assessment opportunity was otherwise given.

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