Assessment Order Quashed: Appeal Allowed, New Hearing Ordered for Fairness and Justice in Tax Process.

The HC allowed the appellant's appeal, quashing the assessment order and eliminating the 30% pre-deposit requirement. The Court directed the appellant to respond to show cause notices within two weeks, and the respondent was instructed to reconsider the matter, providing a personal hearing and issuing a new order within 30 days. The writ petition was disposed of without costs, emphasizing fairness and natural justice in the assessment process.

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Issues:
1. Appellant challenging assessment order without reasonable opportunity.
2. Appellant directed to deposit 30% of disputed tax.
3. Appellant's contention of already paying the tax.
4. Respondent passing assessment order without replies to show cause notices.
5. Appellant's appeal allowed by learned Judge.
6. Dispute regarding pre-deposit requirement.
7. Interpretation of legal precedent regarding pre-deposit conditions.

Analysis:
1. The appellant, a works contractor, challenged an assessment order for the year 2014-15 due to a mismatch in declared values. The appellant argued they were not given a reasonable opportunity to be heard before the assessment order was passed, claiming it violated principles of natural justice.

2. The learned Judge directed the appellant to deposit 30% of the disputed tax as a condition for quashing the assessment order. The appellant contested this requirement, stating they had already paid the tax due for the works contract during the relevant assessment year.

3. The respondent, represented by the Government Advocate (Taxes), defended the assessment order, stating the appellant failed to reply to show cause notices, leading to the order being confirmed. The respondent supported the pre-deposit condition imposed by the learned Judge to protect revenue interests.

4. The High Court considered the appellant's grievance and legal precedent. Referring to a previous Division Bench judgment, the Court held that imposing a deposit condition when an order is quashed for reconsideration is unnecessary. Therefore, the Court deemed the 30% pre-deposit requirement unwarranted and deleted it.

5. Consequently, the Court modified the order, directing the appellant to respond to the show cause notices within two weeks. The respondent was instructed to reconsider the matter and pass appropriate orders after providing a personal hearing to the appellant within 30 days.

6. The judgment allowed the appeal, disposing of the writ petition without costs and closing the connected miscellaneous petition. The Court's decision focused on ensuring fairness in the assessment process and upholding principles of natural justice while considering revenue interests.

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