Natural justice overrides alternate remedy where assessment relied on an unserved revised notice and was remitted for fresh hearing.

A writ court may intervene despite an alternative remedy where the assessment is alleged to breach natural justice, because the alternate-remedy bar is a self-imposed restraint and does not apply with equal force when notice or opportunity has been denied. The assessment was also held vitiated because it expressly relied on a revised notice that was not shown to have been served on the assessee, leaving the assessee unable to meet the material used against it. The assessment was set aside and the matter remitted for fresh consideration after due notice and hearing.

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Issues: (i) Whether the writ petition could be declined on the ground of availability of an alternative efficacious remedy when the assessment was alleged to be in breach of natural justice; (ii) Whether the assessment order was vitiated for consideration of a revised notice that had not been served on the assessee.

Issue (i): Whether the writ petition could be declined on the ground of availability of an alternative efficacious remedy when the assessment was alleged to be in breach of natural justice.

Analysis: The bar of alternate remedy is a self-imposed restraint in writ jurisdiction and does not operate with the same force where there is an apparent breach of principles of natural justice. Once the grievance was that the assessee had not been given notice or opportunity in relation to material relied upon in the assessment, the writ court could not refuse interference merely because another remedy was available.

Conclusion: The alternative remedy objection did not preclude interference in the facts of the case.

Issue (ii): Whether the assessment order was vitiated for consideration of a revised notice that had not been served on the assessee.

Analysis: The assessment order expressly relied on a revised notice proposing tax, penalty and interest. The record did not establish service of that notice, and the assessee was therefore denied an opportunity to meet the material used against it. An order passed on the basis of undisclosed or unserved material is contrary to natural justice and cannot stand.

Conclusion: The assessment order was vitiated and liable to be set aside, with the matter remitted for fresh consideration after service of notice and opportunity to object and be heard.

Final Conclusion: The appeal succeeded to the extent of setting aside the assessment and restoring the matter for re-assessment after due notice and hearing.

Ratio Decidendi: A writ court may interfere despite an alternative remedy where the impugned order is passed in breach of natural justice, particularly when it relies on material not served on the affected party; such an order must be set aside and the matter remitted for fresh decision after due opportunity.

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