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Issues: Whether the assessment order was liable to be set aside for want of reasonable opportunity and personal hearing under Section 27 of the Tamil Nadu Value Added Tax Act, 2006.
Analysis: Section 27 of the Tamil Nadu Value Added Tax Act, 2006 requires that the assessee be afforded a reasonable opportunity, which includes personal hearing. The assessment was completed without granting such hearing, and the material placed before the Court did not justify denial of that opportunity. In the circumstances, the order could not be sustained and the matter required reconsideration.
Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration after granting reasonable opportunity including personal hearing.
Ratio Decidendi: Where the statute mandates reasonable opportunity, the denial of personal hearing vitiates the assessment and justifies remand for reconsideration.
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