2023 (1) TMI 1102

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....he Assessment Order is sought for under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 is there a need for the Assessing Officer to provide an opportunity of hearing to the Dealer. 2. The petitioner has challenged the order dated 14.11.2022 passed by the 1st respondent rejecting the petitioner's request for rectification of the Assessment Order under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (in short, 'the Act'). 3. Section 84 of the Act, reads as follows:- 84. Power to rectify any error apparent on the face of the record. (1) An assessing authority or an appellate or revising authority (including the Appellate Tribunal) may, at any time within *Six years from the date of any o....

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....ing Officer proposes to enhance an assessment or any penalty, he will have to give a notice to the Dealer and a reasonable opportunity of hearing must be afforded before enhancing the assessment or penalty. 5. In the case on hand, the petitioner has admittedly not challenged the Assessment Order passed against him in the year 2016 by preferring the statutory appeal. Instead of challenging the Assessment Order by filing the statutory appeal, the petitioner has chosen to seek for rectification of the Assessment Order after a lapse of more than six years under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, which has been rejected under the impugned order. The petitioner claims to have given a representation on 02.11.2020 to the res....

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....question of granting an opportunity of hearing to the petitioner will not arise. The 1st respondent has rightly rejected the petitioner's request for rectification under Section 84 of the TNVAT Act, 2006. 7. The learned counsel for the petitioner had relied upon the following authorities in support of his contention that an opportunity of hearing ought to have been granted to the petitioner by the 1st respondent before rejecting the petitioner's application filed under Section 84 of the Act seeking for rectification. a) Order of the Hon'ble Supreme Court in the case of Automotive Manufacturers Association v The Designated Authorities reported in 2011 2 SCC 258. b) Order of this Court, dated 15.11.2021 passed....