Natural justice in tax assessment requires a hearing before ex parte orders are sustained and the matter is reconsidered afresh.

An ex parte assessment under Section 25(3) of the Bihar Value Added Tax Act, 2005 was quashed because it had been passed without giving the assessee a hearing. The HC held that, in the interest of justice, one effective opportunity must be provided to place objections, documents, and supporting material before the assessing authority. Without examining the merits of the assessment, the Court directed reconsideration of the matter afresh in accordance with law and remanded the case for fresh assessment after hearing the assessee.

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Issues: Whether the ex parte assessment order passed under Section 25(3) of the Bihar Value Added Tax Act, 2005 was liable to be quashed for want of hearing and whether the matter should be remanded for fresh assessment.

Analysis: The order had been passed without hearing the assessee. The Court found that, in the interest of justice, one effective opportunity should be afforded to the petitioner to place objections, documents, and supporting material before the assessing authority. The Court did not enter into the merits of the assessment and directed the authority to reconsider the matter afresh in accordance with law.

Conclusion: The ex parte order was quashed and the matter was remanded to the assessing officer for fresh assessment after granting an opportunity of hearing to the petitioner.

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