Court quashes assessment orders for multiple years due to lack of due process and remands for reconsideration.

The court quashed the impugned assessment orders for the assessment years 2011-12, 2012-13, 2013-14, and 2014-15, citing total non-application of mind and violation of principles of natural justice. The matter was remanded back to the second respondent for fresh consideration, with instructions to pass final orders on merits and in accordance with the law after providing sufficient opportunity to the petitioner, including a personal hearing and furnishing all relevant documents. The writ petitions were disposed of accordingly, with no costs, and connected miscellaneous petitions were closed.

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Issues Involved:
1. Validity of the impugned assessment orders under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006.
2. Alleged suppression of inter-state purchases by the petitioner.
3. Violation of principles of natural justice by the second respondent.
4. Requirement for independent assessment by the second respondent.

Issue-wise Detailed Analysis:

1. Validity of the Impugned Assessment Orders:
The petitioner challenged the impugned assessment orders dated 16.07.2020 for the assessment years 2011-12, 2012-13, 2013-14, and 2014-15, claiming that the orders were passed without independent assessment by the second respondent. The court noted that the second respondent mechanically accepted the report of the Enforcement Wing Officials without applying his mind, which rendered the assessment orders arbitrary and illegal.

2. Alleged Suppression of Inter-State Purchases:
The petitioner contended that they did not make any purchases from other states and that the lorry receipt dated 01.10.2015 pertained only to the receipt of sample greeting cards, not purchase/sale transactions. The court observed that the second respondent failed to provide the petitioner with the documents requested to substantiate the alleged inter-state purchases, thus failing to prove the suppression of purchases.

3. Violation of Principles of Natural Justice:
The petitioner argued that the second respondent violated the principles of natural justice by not supplying the requested documents, which were crucial for the petitioner to defend against the assessment. The court agreed, stating that the second respondent should have furnished the documents relied upon for the assessment, and the failure to do so constituted a violation of natural justice.

4. Requirement for Independent Assessment:
The court emphasized that an independent assessment must be made by the second respondent under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006, and not merely rely on the findings of the Enforcement Wing Officials. Citing previous judgments, the court reiterated that the second respondent must conduct an independent assessment and cannot mechanically accept the Enforcement Wing's report.

Conclusion:
The court quashed the impugned assessment orders for the assessment years 2011-12, 2012-13, 2013-14, and 2014-15, citing total non-application of mind and violation of principles of natural justice. The matter was remanded back to the second respondent for fresh consideration, with instructions to pass final orders on merits and in accordance with the law after providing sufficient opportunity to the petitioner, including a personal hearing and furnishing all relevant documents. The writ petitions were disposed of accordingly, with no costs, and connected miscellaneous petitions were closed.

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