Court quashes Assessment Orders, citing violation of natural justice. Orders set aside, matter remitted for reconsideration.

The court granted the petitioners' request to quash the impugned Assessment Orders due to a violation of natural justice principles. The orders were set aside, and the matter was remitted back to the Appellate Authority for reconsideration. The court directed that the petitioners be given a reasonable opportunity to conclude the proceedings within four weeks, considering the perishable nature of the goods involved. This decision aimed to uphold principles of natural justice and ensure a fair resolution in the case.

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Issues Involved:
1. Violation of principles of natural justice in appellate orders.
2. Request to quash the impugned Assessment Orders.
3. Remittal of the matter back to the Appellate Authority for reconsideration.

Analysis:

Issue 1: Violation of principles of natural justice in appellate orders
The petitioners sought a Writ of certiorari to quash the Order-in-Appeals dated 05.10.2021 passed by respondent No.2, alleging a violation of principles of natural justice. The Senior Counsel argued that the appellate authority refused to provide an opportunity to the petitioner, contending it was not required by law. It was emphasized that this refusal was against natural justice and contrary to the material on record. The court agreed with the petitioners, noting that the Appellate Authority had erred in concluding that no opportunity was necessary before passing the impugned orders. The court held that this approach was against the principles of natural justice.

Issue 2: Request to quash the impugned Assessment Orders
The impugned Assessment Orders at Annexures-A, A1, and A2 were set aside by the court. The court allowed the petition, highlighting that the orders dated 05.10.2021 and 06.10.2021 were to be quashed due to the violation of natural justice principles. The matter was remitted back to respondent No.2 for reconsideration afresh. The court directed that sufficient and reasonable opportunity be given to the petitioners for concluding the proceedings within four weeks from the date of receipt of the order. This direction was particularly crucial as the subject goods were perishable in nature.

Issue 3: Remittal of the matter back to the Appellate Authority for reconsideration
The court ordered the remittal of the matter back to respondent No.2 for a fresh reconsideration of the case. Emphasizing the perishable nature of the goods involved, the court directed the Appellate Authority to provide adequate opportunity to the petitioners for a fair resolution. The court's decision aimed to uphold the principles of natural justice and ensure a just outcome in the proceedings.

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