Natural justice breach in assessment proceedings justified writ relief despite an alternative appellate remedy.

An assessment order based on undisclosed material was held unsustainable because the assessee was denied an effective opportunity to meet the adverse material, in breach of natural justice. The availability of a statutory appellate remedy did not bar writ relief where the impugned order affected civil consequences and the defect went to the fairness of the decision-making process. The order was set aside and the matter was remitted for fresh consideration after disclosure of the relied-upon documents and an opportunity of hearing.

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Issues: Whether the impugned assessment order was liable to be set aside for breach of natural justice on account of reliance upon undisclosed material, and whether writ relief was warranted despite the availability of an alternative remedy.

Analysis: The order proceeded on material used against the petitioner without the material being supplied or disclosed. The petitioner was therefore denied an effective opportunity to meet the adverse material. In these circumstances, the existence of a statutory appellate remedy did not preclude the exercise of writ jurisdiction, particularly where the order entailed civil consequences and the defect went to the fairness of the decision-making process.

Conclusion: The impugned order was set aside and the matter was remitted for fresh decision after furnishing the relied-upon documents and granting an opportunity of hearing.

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