Natural justice in adjudication requires legible relied-upon documents and a real chance to reply before adverse action.

Where adverse adjudication is based on relied-upon documents, the department must supply legible copies and a meaningful opportunity to reply. The Tribunal treated repeated requests for readable documents, coupled with the supply of illegible copies, as a denial of natural justice. Requiring the noticee merely to inspect records and make photocopies was held to be insufficient to meet the fairness requirement. The effect was that the adjudication could not stand and the matter required remand for furnishing proper documents, granting adequate opportunity, and fresh decision according to law.

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Issues: Whether the adjudication was vitiated for denial of a fair opportunity because the relied-upon documents supplied to the noticee were illegible and adequate time to reply was not granted.

Analysis: The appeal concerned a demand and penalties confirmed in adjudication after issuance of show cause notice. The record showed repeated requests by the noticee for copies of the relied-upon documents, and the copies made available were found to be illegible. The Tribunal held that when the department relies on documents to initiate adverse action, it must supply legible copies so that the noticee can effectively meet the case. Requiring the assessee merely to inspect records and take photocopies was held to be an improper approach, and the failure to furnish usable copies amounted to a denial of natural justice.

Conclusion: The adjudication was vitiated by breach of natural justice, and the matter had to be remanded for supply of legible documents, grant of proper opportunity, and fresh decision according to law.

Ratio Decidendi: In adjudicatory proceedings founded on relied-upon documents, the department must furnish legible copies and a meaningful opportunity to reply; failure to do so constitutes violation of natural justice warranting remand.

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