Natural justice challenge fails where hearing was given, no prejudice is shown, and statutory appeal remains available.

An assessment order under the Kerala Value Added Tax Act was not interfered with on the ground of denial of hearing because the assessee had appeared in person, made a substantive admission on the purchase discrepancy, and sought reconsideration rather than showing any real prejudice from the absence of another hearing. The existence of an alternate statutory appellate remedy also weighed against writ intervention, especially because no jurisdictional error or patent illegality was demonstrated. The natural justice challenge was therefore rejected, and the assessee was left to pursue the statutory remedy.

---

---

Issues: Whether the assessment order under Section 25(1) of the Kerala Value Added Tax Act, 2003 was liable to be interfered with for violation of natural justice in view of the opportunity of hearing alleged to have been denied.

Analysis: The reply filed by the assessee showed an appearance in person and a substantive admission of the discrepancy in purchase, along with a request for reconsideration and, if needed, a further opportunity. On those facts, the right of hearing was treated as having been sufficiently met, and no prejudice was shown from the absence of another hearing before completion of assessment. The existence of an alternate statutory remedy also weighed against writ interference in the absence of exceptional grounds such as jurisdictional error or patent illegality.

Conclusion: The challenge on the ground of violation of natural justice was rejected and interference with the assessment order was declined.

Final Conclusion: The writ petition failed, while leaving the assessee to work out the statutory appellate remedy.

Ratio Decidendi: A writ court will not interfere with an assessment order for alleged denial of hearing where the assessee has been given an opportunity, has made a substantive admission on the merits, and no prejudice from the alleged procedural lapse is shown.

---