Natural justice requires a meaningful hearing before provisional assessment; ex parte order quashed for undue haste and no real opportunity.

A provisional assessment order passed in undue haste, without a real and effective opportunity to file objections and be heard, was held to violate natural justice and Article 14. The court found that mere issuance and service of notice was insufficient where the assessing authority did not follow the statutory requirement of inquiry and reasonable hearing under Section 25(1) of the Uttar Pradesh Value Added Tax Act. The ex parte assessment was therefore unsustainable and quashed, while the authority was left free to proceed afresh only after granting a proper opportunity of hearing.

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Issues: Whether the ex parte provisional assessment order was liable to be quashed for violation of the principles of natural justice and denial of reasonable opportunity of hearing under Article 14 of the Constitution of India and Section 25(1) of the Uttar Pradesh Value Added Tax Act.

Analysis: The assessment proceedings were initiated and concluded within a very short span, and the notice, adjournment, and subsequent assessment schedule did not afford the assessee a real and effective opportunity to file objections and be heard. Section 25(1) requires the assessing authority to make an inquiry and give a reasonable opportunity of being heard before passing a provisional assessment. Mere issuance and service of notice was held insufficient where the authority proceeded in undue haste and fixed no proper further date after the assessee failed to appear on the adjourned date. The procedure adopted was found to be in gross violation of natural justice.

Conclusion: The ex parte provisional assessment order was unsustainable and was quashed.

Final Conclusion: The writ petition was allowed, and the assessing authority was left free to proceed afresh only after giving the petitioner a proper opportunity of hearing.

Ratio Decidendi: A provisional assessment passed without a meaningful opportunity of hearing and in undue haste, contrary to the statutory requirement of reasonable hearing, is vitiated by violation of natural justice and cannot be sustained.

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