Reasonable opportunity in tax reassessment requires adequate time for objections; an unduly short hearing window can vitiate the order.

In revised assessments under the Tamil Nadu Value Added Tax Act, a personal hearing must be accompanied by a reasonable opportunity to file objections; an unduly short response period can invalidate the order. The Madras High Court noted that the three-day time given in the hearing notice was insufficient on the facts, especially where the assessee had sought more time and departmental guidance indicated fifteen days as ordinarily reasonable. The revised assessment orders were therefore set aside for inadequate opportunity, and the matter was remitted for fresh consideration after receipt of objections and a proper personal hearing.

---

---

Issues: Whether the revised assessment orders passed under Section 27(1)(b) of the Tamil Nadu Value Added Tax Act, 2006 were liable to be set aside for want of adequate opportunity and whether the matter required reconsideration after granting a proper personal hearing.

Analysis: The revised assessment was made after the assessee was given notice and a personal hearing was chosen to be afforded. Once such hearing was granted, the time given for filing objections had to be reasonable. The Court found that the three-day response time fixed in the personal hearing notice was too short in the facts of the case. It also noted the departmental circular indicating that fifteen days would ordinarily constitute reasonable opportunity and that, on the sequence of dates, the assessee had sought further time before the orders were passed. In these circumstances, the Court held that the assessee had not been afforded an effective opportunity to present objections before the revised assessment orders were finalized.

Conclusion: The revised assessment orders were set aside for inadequate opportunity, and the matter was remitted for fresh revised assessment after receipt of objections and personal hearing.

Final Conclusion: The assessee succeeded on the procedural challenge, and the assessments were reopened for fresh decision on merits after compliance with reasonable opportunity requirements.

Ratio Decidendi: Where the assessing authority chooses to grant personal hearing in a revisional assessment, the opportunity afforded must be reasonable, and an unduly short time for objections vitiates the order.

---