Natural justice breach justified writ relief despite alternate remedy; adjudication set aside and remitted for fresh hearing.

An adjudication order was held unsustainable where the record showed that the final hearing had not in fact concluded on the recorded date, and the department later sought further documents and fixed another hearing. On these facts, the assessee was denied a fair opportunity of hearing, amounting to breach of natural justice. The court also held that the existence of an alternative remedy did not bar writ relief because violation of natural justice is a recognised exception to the rule of exhaustion of remedies. The order was set aside and the matter was remitted to the adjudicating authority for fresh decision after due opportunity to the assessee.

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Issues: Whether the adjudication order was vitiated for breach of principles of natural justice and whether the availability of an alternative remedy barred writ relief.

Analysis: The record showed that the final hearing was not concluded on the date recorded in the adjudication order. Subsequent correspondence from the department required the assessee to furnish further documents and fixed another hearing date, and the respondents did not dispute the assessee's assertion that additional time had been sought and assured. On these facts, the adjudication was completed without affording a fair opportunity of hearing. The existence of an alternative remedy did not prevent writ interference because violation of natural justice is a recognised exception to the rule of exhaustion of remedies.

Conclusion: The adjudication order was set aside as it was passed in breach of natural justice, and the objection based on alternate remedy was rejected.

Final Conclusion: The matter was restored to the adjudicating authority for fresh decision after giving due opportunity to the assessee.

Ratio Decidendi: Where an adjudication is completed without a fair opportunity of hearing, writ jurisdiction may be exercised despite the availability of an alternative remedy.

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