Revisional notice and hearing requirements under VAT law were mandatory before reassessment; defective service led to remand.

Prior service of revisional notice and a reasonable opportunity to file objections were mandatory before revising assessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. The Court found that the notices had not been served on the dealer, but on a different concern, and that this defect was not cured by the assessee's advance tax payments. The assessment orders were therefore set aside for breach of natural justice, and the matter was remitted for fresh revised assessment after proper service of notice and consideration of objections.

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Issues: Whether the assessment orders passed under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were liable to be set aside for want of service of the revisional notices and denial of a reasonable opportunity to file objections.

Analysis: The writ petitions arose from a common factual matrix under the Tamil Nadu Value Added Tax Act, 2006. The material before the Court showed that the revisional notices had not been served on the dealer before the impugned orders were passed, but had been served on a different concern. The Court also noted that the assessee had already made substantial advance tax payments against the liability. In these circumstances, and in view of the proviso to sub-sections (1) and (2) of Section 27, prior service of notice and a reasonable opportunity to respond were mandatory before revising the assessment.

Conclusion: The assessment orders were set aside for breach of the requirement of reasonable opportunity, and the matter was remitted for fresh revised assessment after service of notices and consideration of objections.

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