Natural justice in assessment quashed the orders and secured fresh assessment after adequate opportunity to produce documents.

Assessment orders were quashed where the assessee had asserted that appearances were made, relevant high-sea sale documents were produced, and further time was sought to file Form-C and connected materials, but those assertions were not effectively rebutted. On that unrebutted record, the HC held that the assessments were completed without a fair and reasonable opportunity to place the relevant materials, amounting to a violation of natural justice. The existence of an alternative statutory remedy did not bar writ relief because breach of natural justice is a recognised exception to the alternate-remedy rule. The matter was remitted for fresh assessment after granting adequate opportunity.

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Issues: Whether the assessment orders were liable to be set aside and the matter remitted for fresh assessment on the ground that the assessee was not afforded adequate opportunity to produce documents and thereby the principles of natural justice were violated.

Analysis: The assessee specifically pleaded that appearances were made before the assessing authority, documents relating to high-sea sales were produced, and further time was sought to furnish Form-C and connected materials. Those assertions were not effectively rebutted in the counter affidavit. In view of the unrebutted record, the Court accepted that the assessments were completed without giving a fair and reasonable opportunity to the assessee to place the relevant materials. The existence of an alternative statutory remedy did not bar writ relief because the impugned orders were found to suffer from violation of natural justice, which is a well-recognised exception to the rule of alternate remedy.

Conclusion: The assessment orders were quashed and the matter was remitted to the assessing authority for fresh assessment after granting the assessee adequate opportunity to produce the relevant documents and materials.

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