Reasonable opportunity in tax revision requires fresh consideration of the assessee's reply before reassessment.
Section 27 of the Tamil Nadu VAT Act requires a reasonable opportunity to show cause before a revision order is passed. Because the assessee was allowed to file belated replies and the dispute also involved turnover reconciliation, the Court directed the authority to consider the replies on merits and redo the revision exercise de novo. The impugned revision and reassessment orders were set aside only to enable fresh consideration after receipt of the assessee's response, with the substantive issues left open for decision afresh in accordance with law.
Issues: Whether the impugned revision and reassessment orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 should be set aside to enable the assessee to respond to the pre-revision notices and have the matter reconsidered afresh.
Analysis: The common proviso to sub-sections (1) and (2) of Section 27 requires a reasonable opportunity to show cause before a revision order is passed. The pre-revision notices had been issued, but the assessee was permitted to file its replies belatedly in the light of the circumstances placed before the Court. Since the dispute also involved reconciliation of turnover figures, the appropriate course was to allow the assessee to respond and require the authority to examine the reply on merits and redo the revision exercise de novo.
Conclusion: The impugned orders were set aside only to facilitate consideration of the assessee's replies, and the matter was remitted for fresh decision in accordance with law.
Final Conclusion: The proceedings were reopened for a fresh statutory exercise after receipt of the assessee's reply, with the substantive issues left to be decided afresh by the assessing authority.
Ratio Decidendi: Where a revision order under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 is challenged for want of effective consideration of the pre-revision response, the authority must afford a reasonable opportunity and may be directed to undertake the matter de novo.
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