Conditional opportunity for reassessment allowed where the assessee failed to object earlier, subject to payment compliance before fresh hearing.

A writ court may grant a conditional opportunity for fresh assessment where the assessee did not participate in the original proceedings or file objections after receiving notice. The assessee here was permitted to reopen the assessment only on compliance with specified payment conditions, including reversal of input tax credit and part-payment under the disputed heads within the stipulated time. On such compliance, the notice was to be treated as served, objections could be filed, and a personal hearing would be given before reassessment in accordance with law.

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Issues: Whether the assessee should be granted an opportunity to file objections against the assessment order and whether the assessment should be reopened and redone on compliance with specified conditions.

Analysis: The assessment had been completed after the assessee received the revision notice but did not file objections or produce supporting documents. The assessee sought one more opportunity, relying on the proposed reopening and disputing the reversal of input tax credit and the additions relating to purchases from dealers whose registrations had been cancelled. The Court accepted the request for an additional opportunity, but only after the assessee first paid the amounts directed towards reversal of input tax credit and a part of the disputed tax under the remaining heads within the stipulated time. On compliance, the assessee was to be treated as having received a show cause notice, permitted to file objections, and afforded a personal hearing before fresh assessment.

Conclusion: The assessee was granted a conditional opportunity to reopen the assessment and have the matter reconsidered in accordance with law.

Final Conclusion: The writ petition was disposed of by granting a conditional remand for fresh assessment, with the assessee's relief depending on timely compliance with the payment directions.

Ratio Decidendi: A writ court may grant a conditional opportunity for reassessment where the assessee failed to participate in the original assessment proceedings, provided compliance with monetary conditions is required before the assessment is reopened.

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