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2016 (2) TMI 1058 - HC - VAT and Sales TaxNatural justice - Form WW - the respondent has not appreciated the audit report and wrongly taken four years total turnover for framing an assessment prior to submission of the report required u/s 63-A of TNVAT, 2006 - Held that - The respondent is directed to receive Form WW u/s 63-A of TNVAT Act, 2006 and decide the matter afresh, after giving an opportunity of personal hearing to the petitioner, on merits and in accordance with law - appeal allowed by way of remand.
Issues:
1. Validity of the assessment order under the Tamil Nadu Value Added Tax Act, 2006. 2. Compliance with principles of natural justice in the assessment process. Analysis: 1. The petitioner filed a writ petition challenging the assessment order dated 30.11.2015, alleging that the respondent wrongly considered a four-year total turnover for assessment instead of the relevant Form "WW" report submitted on 30.12.2015 for the assessment year 2014-15. The petitioner contended that all necessary details were regularly disclosed in monthly returns. The court acknowledged the petitioner's submissions and set aside the impugned order, remanding the matter back to the respondent for fresh consideration. The respondent was directed to receive the Form "WW" as required under section 63-A of the Tamil Nadu Value Added Tax Act, 2006 and decide the matter afresh, ensuring a personal hearing for the petitioner and compliance with the law. 2. The Additional Government Pleader for the respondent agreed that the Form "WW" should be received as per legal requirements and the matter should be reconsidered in accordance with the law. The court, after considering the arguments from both sides, allowed the writ petition, emphasizing the importance of giving the petitioner a fair opportunity for a personal hearing and ensuring that the assessment is conducted on merits and in compliance with the legal provisions. The judgment highlighted the necessity of adhering to principles of natural justice in the assessment process under the Tamil Nadu Value Added Tax Act, 2006. In conclusion, the High Court of Madras, in the case at hand, intervened to rectify a flawed assessment order by directing the respondent to reconsider the matter, receive the required Form "WW," and conduct a fresh assessment in line with the legal provisions and principles of natural justice.
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