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Issues: Whether a demand notice issued under the Tamil Nadu Value Added Tax Act, 2006 could stand when no revisional order had been passed pursuant to the pre-revision notice and the assessee was subsequently permitted to file objections.
Analysis: The assessee had been proceeded against on the basis of a pre-revision notice under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. The Court held that, after such notice, a revisional order was required to crystallise the tax liability and penalty before any demand could be raised. In the absence of such revisional order, a demand notice issued merely on the basis of the pre-revision notice could not be sustained. At the same time, the assessee was granted time to file written objections, and the authority was directed to consider them and pass a fresh revisional order in accordance with law.
Conclusion: The demand notice was set aside, and the matter was left open for fresh consideration on objections and a subsequent revisional order.
Final Conclusion: The assessee obtained relief against the impugned demand, while the revenue authority retained liberty to proceed afresh after considering objections and passing a lawful revisional order.
Ratio Decidendi: A demand under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained without a prior revisional order that crystallises the tax liability and penalty after the assessee is afforded the statutory opportunity to object.
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