Independent application of mind and fair hearing requirements invalidated the tax assessments and led to remand for fresh consideration.

Assessment orders based on Enforcement Wing proposals could not be sustained where the Assessing Officer failed to apply independent mind to the objections and did not give a reasonable opportunity to produce documents under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. The High Court held that such procedural lapses vitiated the assessments, because objections had to be adjudicated on their own merits and the taxpayer had to be afforded personal hearing. The orders were set aside and the matters were remanded for fresh consideration after receipt of documents and hearing.

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Issues: Whether the assessment orders were liable to be set aside for want of reasonable opportunity and for non-application of independent mind by the Assessing Officer.

Analysis: The assessment proceedings arose from an inspection and the pre-revision notices were based on the proposal of the Enforcement Wing. The petitioner's objections were not independently adjudicated, and the Assessing Officer was required to decide the matter on his own merits without being influenced by the Enforcement Wing. The petitioner was also not given a reasonable opportunity to produce documentary evidence as contemplated under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. In view of these procedural lapses, the assessment orders could not be sustained.

Conclusion: The assessment orders were set aside and the matters were remanded to the Assessing Officer for fresh consideration after receipt of documents and after granting personal hearing.

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