Court sets aside ex parte assessment order, emphasizing natural justice principles. Petitioner denied fair opportunity to present case.

The court set aside the ex parte assessment order due to the petitioner's inability to appear on the scheduled date for medical reasons. Emphasizing the principles of natural justice, the court found that the petitioner was denied a fair opportunity to present their case. The court highlighted the importance of giving notice, a precise case to meet, and adequate time for representation. The Assessing Officer was directed to reexamine the petitioner's claim for Input Tax Credit, allowing the submission of relevant documents, and ensuring compliance with the law.

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Issues:
Challenge to ex parte assessment order due to inability to appear on medical grounds.

Analysis:
1. The petitioner, a registered dealer under the PVAT Act, challenged an ex parte assessment order for the year 2010-11 due to the inability to represent the case on the scheduled date because of medical reasons.
2. The petitioner filed returns and an annual statement, but the assessment order created a substantial demand under the PVAT Act and the CST Act.
3. The respondent argued that the petitioner did not avail the alternative remedy of appeal before the Deputy Excise and Taxation Commissioner and did not appear on the date of the order.
4. After hearing both parties, the court found that the petitioner was unable to appear before the authorities on the assessment order date due to medical reasons, thus denying a fair opportunity to present their case.
5. The court cited the principles of natural justice, emphasizing the importance of giving notice, a precise case to meet, adequate time for representation, and the audi alteram partem rule to avoid condemning unheard.
6. Referring to previous judgments, the court highlighted circumstances where a writ petition can be entertained without insisting on statutory remedies, such as failure of natural justice.
7. Consequently, the court set aside the ex parte assessment order, directing the Assessing Officer to reexamine the petitioner's claim for Input Tax Credit, allowing the submission of relevant documents and ensuring compliance with the law. The parties were directed to appear before the Assessing Officer on a specified date for further proceedings.

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