Assessment quashed for inadequate opportunity during lockdown, with remand directed after allowing filing of documents

Assessment made during the lockdown period was quashed where the taxpayer had not replied to earlier notices but later sought permission to file documents and request reconsideration. The court treated the lockdown and the pending representation under the Tamil Nadu Value Added Tax Act as material to the opportunity of hearing, and held that the matter had been decided without giving proper scope for compliance in the prevailing conditions. The assessment was therefore set aside and remitted for fresh disposal by a speaking order after allowing the taxpayer to produce the required documents.

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Issues: Whether the assessment order was liable to be quashed and the matter remitted for fresh consideration in view of the lockdown period and the petitioner's request to file documents and seek reconsideration.

Analysis: The petitioner had not responded to the notices issued under Section 22(3) of the Tamil Nadu Value Added Tax Act, 2006, but the notice preceding the assessment order was issued during the period of complete lockdown. The record also showed a subsequent representation seeking consideration under Section 22(6)(a) of the Tamil Nadu Value Added Tax Act, 2006. In these circumstances, the assessment was considered without giving the petitioner a proper opportunity in the prevailing conditions, and the matter was found fit to be reopened for a fresh speaking order.

Conclusion: The assessment order was quashed and the matter was remitted to the respondent for fresh disposal after permitting the petitioner to file the required documents.

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