Natural justice in adjudication requires prompt decision-making; inordinate delay and non-consideration of material points justified remand.

An adjudication order issued more than two years after the personal hearing, and without dealing with all material submissions, was held inconsistent with fairness and natural justice. The Board circulars required prompt communication of the decision, ordinarily within a reasonable time and at the most within one month after hearing. Because the delay was inordinate and the order was said to have omitted consideration of important issues, the order was set aside and the matter remanded for fresh adjudication after granting the assessee a reasonable opportunity of hearing.

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Issues: Whether the impugned adjudication order, passed long after conclusion of personal hearing and without dealing with all material points, should be set aside and the matter remanded for fresh adjudication.

Analysis: The hearing had been concluded and written submissions had been filed, yet the adjudication order was issued after an inordinate delay of more than two years. The Board circulars relied upon required prompt communication of the decision, ordinarily within a reasonable time and at the most within one month after the hearing. The delay, coupled with the contention that certain issues had not been considered in the adjudication order, was held to be contrary to the requirements of fairness and natural justice. In these circumstances, the appropriate course was to set aside the order and direct fresh consideration by the adjudicating authority after giving the appellants a reasonable opportunity of hearing.

Conclusion: The issue was decided in favour of the assessee and the matter was remanded for de novo adjudication.

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