Natural justice in adjudication requires supply of relied-upon documents and a fair hearing before any final order

An adjudication order cannot stand where the noticee is denied relied upon or seized documents needed to prepare an effective reply and is not given a proper hearing. The record showed repeated requests for copies of relevant documents, yet they were not supplied, and there was no reliable proof that the personal hearing notice had been duly communicated. That deprivation of access to material and of a reasonable opportunity to defend the case amounted to breach of natural justice. The order was set aside and the matter remanded for fresh adjudication after supplying the requisite documents and granting a fair opportunity of hearing.

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Issues: Whether the adjudication order was vitiated for breach of natural justice on account of non-supply of relied upon and seized documents and failure to afford a proper hearing.

Analysis: The record showed repeated requests by the assessee for copies of relied upon and unrelied upon documents necessary for filing an effective reply, but the documents were not supplied. There was also no reliable material to show that notice of personal hearing had been properly communicated. In these circumstances, the assessee was denied a fair opportunity to defend the case before the adjudicating authority.

Conclusion: The adjudication order was set aside for violation of natural justice, and the matter was remanded for fresh decision after supplying the requisite documents and granting reasonable opportunity of hearing.

Final Conclusion: The appeal succeeded by way of remand, with the adjudication directed to be reconsidered afresh in accordance with fair procedure.

Ratio Decidendi: An adjudication order cannot be sustained where the noticee is denied access to material documents required for defence and is not afforded a proper opportunity of hearing.

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