Fair opportunity in tax revision restored, with rejection set aside and the matter remitted for fresh adjudication.

A revision petition challenging purchase tax assessments under the Tamil Nadu Value Added Tax Act was rejected without a fair opportunity to file objections and produce documents. The High Court found the refusal to be hasty and set it aside, holding that the matter should be restored for fresh consideration with personal hearing and compliance with conditions, including deposit of a portion of the disputed tax. The controversy was remitted to the assessing authority for decision on merits after ensuring a proper opportunity to participate in the adjudication.

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Issues: Whether the order rejecting the petition for revision of the assessment orders warranted interference for want of a proper opportunity and whether the matter should be remitted for fresh consideration.

Analysis: The dispute concerned levy of purchase tax under Section 12 of the Tamil Nadu Value Added Tax Act, 2006 and the petitioner had sought time to file objections and produce documents. The rejection of the revision petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 was found to have been passed in undue haste, especially having regard to the substantial tax demands involved. To balance the interests of both sides, the matter was fit to be restored to the assessing authority with a further opportunity to the petitioner to deposit a portion of the disputed tax and to participate in the fresh adjudication.

Conclusion: The rejection order was set aside and the matter was remitted for fresh orders after granting the petitioner an opportunity of personal hearing and compliance with the conditions imposed.

Final Conclusion: The petitioner obtained a partial substantive relief, inasmuch as the impugned refusal to revise was annulled and the controversy was sent back for reconsideration on merits.

Ratio Decidendi: A rejection of a statutory revision petition passed without a fair opportunity and in undue haste can be set aside and the matter remitted for fresh decision on merits after ensuring compliance and hearing.

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