Natural justice in VAT revision proceedings: order set aside for lack of effective notice and mandatory personal hearing.

A revisional order under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 was found vulnerable because effective notice was not established and the record did not show that a personal hearing had been granted. The postal acknowledgement did not match the petitioner's identity or signatures, and the proceedings did not reflect compliance with the mandatory requirement of hearing. The order was therefore set aside for breach of natural justice, and the matter was remitted for de novo reconsideration after issuing notice and affording an opportunity of hearing.

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Issues: Whether the revisional order passed under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 was liable to be set aside for want of notice and personal hearing, and what consequential relief followed.

Analysis: The impugned order was examined in the context of an alleged revisional exercise under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006. The materials produced did not establish that effective notice had been served on the writ petitioner, and the postal acknowledgement did not match the petitioner's identity or signatures. The order itself also did not disclose that a personal hearing had been afforded. Since personal hearing is mandatory in a proceeding of this nature, the order was held to be vulnerable for breach of the requirements of natural justice.

Conclusion: The impugned order was set aside for want of personal hearing, and the matter was directed to be reconsidered de novo after issuing notice and affording the petitioner an opportunity of hearing.

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