Natural justice requires enquiry and reasoned consideration before assessment based on web report discrepancies can stand.

An assessment based on web report discrepancies must be supported by proper enquiry, including verification with the other dealer, and by reasoned consideration of the dealer's objections before finalisation. A vague, non-speaking order that shows no application of mind and fails to deal with objections breaches settled procedure and natural justice. Such an order is unsustainable and is set aside, with the matter remanded for fresh consideration after personal hearing and a reasoned order.

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Issues: Whether a revision assessment based on web report particulars, passed without enquiry, without considering the dealer's objections, and without a reasoned order, was liable to be set aside and remanded.

Analysis: The order was founded on information obtained from a web report regarding alleged escaped turnover. In such a case, the assessing authority was required to verify the transaction by enquiry with the other end dealer and to examine the objections filed by the dealer before passing a final order. The impugned order disclosed no proper application of mind and did not contain reasons dealing with the objections. A vague and non-speaking order, passed in breach of settled procedure and natural justice, could not be sustained.

Conclusion: The order was rightly set aside and the matter was remanded for fresh consideration after granting personal hearing and passing a reasoned order.

Ratio Decidendi: An assessment based on web report discrepancies must be preceded by proper enquiry and a reasoned consideration of the dealer's objections; failure to do so vitiates the order for breach of natural justice.

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