Fair hearing in rectification proceedings is required before disposing of a taxpayer's application under the Tamil Nadu VAT Act.

A rectification order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 should be passed only after giving the assessee a reasonable opportunity of personal hearing and, where necessary, an opportunity to file supporting documents. The Court's reasoning was that fair adjudication required consideration of the taxpayer's case before deciding the rectification application, especially when further material was needed. Because that opportunity was not given, the rectification order was held unsustainable and was set aside, with the matter remitted for fresh consideration after due hearing.

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Issues: Whether the rectification order passed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 was sustainable when the petitioner was not given a personal hearing or called upon to produce documents before disposal of the rectification application.

Analysis: The rectification application was filed by the assessee and was decided within a short span without affording a personal hearing or requiring production of supporting documents. The statutory provision was read to require a fair opportunity before passing an effective rectification order, particularly where the authority needed further material for decision-making. In the absence of such opportunity, the order was found to have been passed without proper consideration of the assessee's case.

Conclusion: The rectification order was not sustainable and was set aside, with a direction to reconsider the matter after granting an opportunity of personal hearing and permitting filing of documents.

Final Conclusion: The assessee succeeded in getting the impugned rectification order interfered with, and the matter was remitted for fresh consideration in accordance with law after due hearing.

Ratio Decidendi: An order on a rectification application affecting a taxpayer's rights should not be passed without affording a reasonable opportunity of hearing and of producing relevant documents where such opportunity is necessary for fair adjudication.

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