Natural justice challenge revived after belated compliance removed the default and writ petitions were restored for merits review.

Writ petitions dismissed for non-compliance with an interim deposit condition were restored after the belated deposit of the tax component removed the immediate default. The Court considered that a challenge founded on breach of natural justice should not be foreclosed merely because of earlier non-compliance with the interim order, and should be examined first on merits. The dismissal order was therefore set aside, and the writ petitions were revived for consideration in accordance with law, with the substantive validity of the assessment and demand left open.

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Issues: Whether the dismissal of the writ petitions for non-compliance with the interim condition should be set aside and the writ petitions restored for consideration on merits.

Analysis: The writ petitions had been dismissed essentially because the tax component of the demand was not deposited within the time stipulated in the interim order. The belated deposit of the entire tax component removed the immediate default that had led to dismissal. Since the challenge in the writ petitions was founded on violation of principles of natural justice, the Court found it appropriate that such challenge be examined at the first instance rather than being foreclosed on the basis of the earlier non-compliance.

Conclusion: The dismissal order was set aside and the writ petitions were restored for consideration in accordance with law. The merits of the controversy were left open.

Final Conclusion: The proceeding was revived before the Single Judge for adjudication on the writ petitions, without any determination on the substantive validity of the assessment and demand.

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