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Issues: Whether the assessment orders were liable to be set aside for breach of natural justice and failure to consider the assessee's case, and whether the matter required remand for a fresh decision on whether the transactions were intra-state sales or inter-state sales.
Analysis: The assessment orders did not deal with the core dispute regarding the nature of the sales transaction and also ignored the earlier remand directions requiring consideration of all relevant aspects. In these circumstances, the orders disclosed non-application of mind and contravention of the principles of natural justice. The matter therefore could not be sustained on merits and had to be sent back for fresh adjudication by the assessing authority. The remand was limited to a reconsideration of the taxability issue on the basis of the material and submissions already on record.
Conclusion: The impugned assessment orders were set aside and the matter was remanded to the assessing authority for a fresh, reasoned decision after considering whether the transactions were intra-state sales or inter-state sales.
Final Conclusion: The petitions were disposed of by granting relief to the assessee to the extent of quashing the impugned assessments and directing fresh assessment proceedings on the tax character of the transactions.
Ratio Decidendi: An assessment order that fails to consider the assessee's specific case and disregards binding remand directions is vitiated for breach of natural justice and non-application of mind, and is liable to be set aside with a direction for fresh speaking adjudication.
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