Delayed adjudication causing prejudice can justify writ interference and remand when material submissions are left unconsidered.

An unexplained and excessive delay between personal hearing and adjudication can itself justify interference where it causes prejudice through non-consideration of material submissions and evidence. Here, the order was passed almost nine months after hearing despite written submissions, and it failed to address evidence that goods sent to job workers had been received back within 180 days. The court held that such delay undermines the adjudicatory process, and the availability of an alternate appellate remedy did not preclude relief under Article 226. The adjudication order was set aside and the matter remanded for fresh decision after granting a further personal hearing.

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Issues: Whether the adjudication order was liable to be set aside on the ground that it was passed after an inordinate delay following the hearing, resulting in prejudice to the assessee by non-consideration of material submissions and evidence.

Analysis: The personal hearing had concluded and written submissions were filed, yet the adjudication order was passed almost nine months later. The delayed decision did not consider material evidence that goods sent to job workers had been received back within 180 days. An unexplained and excessive interval between hearing and decision was held to be undesirable because it can lead to important submissions escaping consideration and undermines confidence in the adjudicatory process. In the circumstances, the delay itself caused prejudice and the existence of an alternate appellate remedy did not bar interference under Article 226.

Conclusion: The delayed adjudication order was set aside and the matter was remanded for a fresh order after granting an opportunity of personal hearing.

Ratio Decidendi: An unexplained and excessive delay between hearing and adjudication, when it results in non-consideration of material submissions and prejudice to the party, can by itself justify setting aside the order and remitting the matter for fresh decision.

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