Natural justice in assessment requires consideration of dealer's documents before demand is confirmed, with fresh hearing on remand.

A quasi-judicial assessment must consider the dealer's replies and supporting documents before confirming demand, and failure to do so amounts to violation of natural justice. The record showed that the dealer had furnished materials such as cancellation of the invoice and a revised return, but the impugned order did not reflect consideration of those materials or proper application of mind. The assessment was therefore set aside and the matter remanded for fresh consideration, with a personal hearing and a reasoned order on merits and in accordance with law.

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Issues: Whether the assessment order was liable to be set aside for violation of principles of natural justice and non-consideration of the materials furnished by the dealer, with a direction for fresh consideration after personal hearing.

Analysis: The dealer had furnished replies and supporting documents to meet the objections raised in the notices, including the cancellation of the invoice and the revised return. The impugned order did not show consideration of those materials or any proper application of mind. In a quasi-judicial assessment, the authority was bound to consider the documents called for and the explanation offered before confirming the demand.

Conclusion: The assessment order could not be sustained and was set aside. The matter was remanded to the authority for reconsideration afresh after granting personal hearing to the dealer and passing orders on merits and in accordance with law.

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