Assessment Orders issued without Notice u/s 84 of TNVAT Act deemed Unsustainable: Madras HC directs Re-adjudication

The Madras High Court ruled that assessment orders issued under Section 84 of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006, are unsustainable due to the lack of notice to the petitioner. M/s. Styline Exports challenged these orders on the grounds that they were not notified before issuance. The court directed the re-adjudication of the orders, ensuring that the petitioner is provided a reasonable opportunity to present their case, including a personal hearing. The court observed that the orders were issued without notifying the petitioner, making them unsustainable. The bench of Justice Senthilkumar Ramamoorthy set aside the orders and remanded the matters for reconsideration, directing the respondent to issue fresh orders within three months. Recovery measures pursuant to the rectification orders were also set aside. The writ petitions were disposed of without any order as to costs, and the connected miscellaneous petitions were closed.