Natural justice challenge to reassessment failed where notice, knowledge of proceedings, and opportunity to respond were shown.

A reassessment order under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 39(1) of the Karnataka Value Added Tax Act, 2003 was challenged in writ jurisdiction on the ground of breach of natural justice despite an available statutory appeal under Section 62 of the Karnataka Value Added Tax Act, 2003. The record showed that notice had been issued, the assessee knew of the proceedings, and additional time was sought and considered, so the Court found that an opportunity of hearing had been afforded. The plea of denial of hearing failed, and the exception to the alternative-remedy rule was not attracted; interference in writ proceedings was therefore not warranted on the facts.

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Issues: Whether the reassessment order could be quashed in writ jurisdiction on the ground of violation of principles of natural justice despite the availability of an alternative statutory appeal.

Analysis: The assessment was made under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 39(1) of the Karnataka Value Added Tax Act, 2003, and the order was appealable under Section 62 of the Karnataka Value Added Tax Act, 2003. The record showed that notice was issued, the petitioner had knowledge of the proceedings, and further time was sought and considered. The Court held that opportunity had been afforded and that the plea of denial of hearing was not made out. The exception to the rule of alternative remedy for breach of natural justice was therefore not attracted.

Conclusion: The challenge based on violation of natural justice failed, and the writ petitions were not maintainable for interference with the reassessment order in the facts of the case.

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