Court emphasizes timely disposal of writ petitions, sets aside orders for independent assessment under TNVAT Act.

The court addressed delays in disposing of writ petitions and emphasized the need to prevent such delays in the future. Regarding the application of the Narasus principle in assessments under the TNVAT Act, the court agreed with the petitioner's argument, setting aside the impugned orders and directing the respondent to conduct a denovo assessment independently. The court clarified that personal hearings are not mandatory under Section 27 of the TNVAT Act but upheld the need for an independent assessment. The respondent was instructed to complete the reassessment within a specified timeline and serve the revised orders on the petitioner, with no costs awarded.

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Issues involved:
1. Delay in disposal of writ petitions.
2. Application of Narasus principle in assessment under TNVAT Act.
3. Requirement of personal hearing in proceedings under Section 27 of TNVAT Act.

Analysis:
1. Delay in disposal of writ petitions:
The judgment addresses the significant delay in disposing of the four writ petitions, which were filed over 2 years and 8 months ago. The counsel for the petitioner had taken multiple adjournments due to health reasons. The court noted that while adjournments on health grounds are acceptable, alternative arrangements could have been made to avoid such delays. The court proceeded with the matter, emphasizing the need to prevent such occurrences in the future.

2. Application of Narasus principle in assessment under TNVAT Act:
The writ petitions challenged orders made under the TNVAT Act, specifically under Section 27 post deemed assessment under Section 22(2). The counsel for the petitioner argued for the application of the Narasus principle, which requires the Assessing Officer to independently analyze the assessment without solely relying on proposals from Enforcement Authorities. The court agreed with this argument, highlighting that the respondent had not conducted an independent analysis but merely accepted the revised proposal from the Enforcement Wing.

3. Requirement of personal hearing in proceedings under Section 27 of TNVAT Act:
The counsel for the petitioner contended that a personal hearing was necessary to present supporting documents, but the court clarified that personal hearings are not mandatory for proceedings under Section 27 of the TNVAT Act. Citing previous judgments, the court emphasized that the discretion to grant a personal hearing lies with the respondent. However, the court upheld the argument based on the Narasus principle, emphasizing the need for an independent assessment.

In conclusion, the court set aside the impugned orders to enable the respondent to redo the revisional assessment in accordance with the Narasus principle. The respondent was directed to conduct a denovo exercise, independently analyzing the material and calling for supporting documents as necessary. The court specified a timeline for the completion of the reassessment and instructed the respondent to serve the revised assessment orders on the petitioner. The writ petitions were disposed of with these directives, and no costs were awarded.

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