Natural justice in rectification proceedings requires notice and hearing; an ex parte rectification order was set aside and remanded.

A rectification order under the Kerala Value Added Tax Act passed without notice or an opportunity of hearing was held unsustainable because it breached the audi alteram partem rule. The court held that an order affecting a party's rights in rectification proceedings cannot stand when made in violation of natural justice. The rectification order was set aside and the matter remanded for fresh consideration after due notice and hearing.

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Issues: Whether the rectification order passed without affording an opportunity of hearing was liable to be set aside and the matter remitted for fresh consideration.

Analysis: The rectification application had been disposed of without notice to the petitioner or an opportunity of being heard. A decision affecting the petitioner's rights, especially in rectification proceedings under the Kerala Value Added Tax Act, could not be sustained when passed in breach of the audi alteram partem rule. The appropriate course was to set aside the rectification order and direct reconsideration after notice and hearing.

Conclusion: The rectification order was set aside and the matter was remanded for fresh decision after affording the petitioner an opportunity of being heard.

Ratio Decidendi: An order passed in rectification proceedings in violation of the principles of natural justice, particularly without notice and hearing, is liable to be set aside and reconsidered afresh.

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