Reasonable opportunity in best judgment assessment requires a personal hearing before finalising tax liability under VAT law.

Reasonable opportunity under the Tamil Nadu Value Added Tax Act, 2006 includes a personal hearing before a best judgment assessment is finalised. Even if no objection is filed to the pre-assessment notice, the assessing authority must still issue notice fixing a hearing date before completing the assessment. On the facts, uncertainty over whether the books of account were produced and meaningfully verified justified reconsideration. The assessment order was therefore set aside and the matter remanded for fresh consideration after affording reasonable opportunity, including personal hearing, to the assessee.

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Issues: Whether the assessment order was liable to be set aside for want of reasonable opportunity, including personal hearing, before passing the best judgment assessment under the Tamil Nadu Value Added Tax Act, 2006.

Analysis: Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006 contemplates reasonable opportunity, and such opportunity includes a personal hearing. Even where no objection is filed to the pre-assessment notice, the assessing authority must give notice fixing a hearing date before proceeding to finalize the assessment. On the facts, the dispute whether the books of account were produced and verified, and whether the petitioner was given a meaningful opportunity, warranted reconsideration. The impugned order was therefore found unsustainable and required interference.

Conclusion: The assessment order was set aside and the matter was remanded for fresh consideration after affording reasonable opportunity, including personal hearing, in favour of the assessee.

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