Personal hearing requirement in tax revision matters led to remand after failure to comply with prior judicial direction.

A revisional order under the Tamil Nadu Value Added Tax Act, 2006 was set aside because the authority did not show compliance with an earlier writ direction requiring a personal hearing before fresh decision. The Court found that the impugned order had been passed without demonstrating that the petitioner was heard, and therefore it could not stand. The matter was remanded for reconsideration de novo after affording the petitioner a personal hearing, in order to give effect to the prior judicial direction.

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Issues: Whether the revisional order passed under the Tamil Nadu Value Added Tax Act, 2006 was liable to be set aside for non-grant of personal hearing as directed in the earlier writ order.

Analysis: The earlier order had specifically required the authority to afford personal hearing before passing the revisional order. The impugned order was found to have been passed without demonstrating that such hearing was given. In these circumstances, and to give effect to the prior judicial direction, the Court held that the order required to be interfered with and the matter had to go back for fresh consideration after hearing the petitioner.

Conclusion: The impugned revisional order was set aside on the ground of denial of personal hearing, and the matter was directed to be reconsidered de novo after granting such hearing.

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