Natural justice in reassessment proceedings overrides alternate remedy where remand directions and filed material are ignored.

A reassessment order under the Karnataka Value Added Tax Act, 2003 was held unsustainable because the Assessing Authority did not effectively consider the additional written submissions and documents directed to be examined on remand. The earlier remand required a fresh decision after granting opportunity to produce material, and the record indicated only limited reference to documents without meaningful consideration. The existence of an alternate statutory remedy did not prevent writ interference because the challenge involved breach of natural justice and non-compliance with the prior judicial direction. The matter was remitted for fresh adjudication after considering the assessee's material.

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Issues: Whether the reassessment order under the Karnataka Value Added Tax Act, 2003 was liable to be quashed for failure to consider the additional written submissions and documents directed to be considered on remand, and whether the writ court should have declined interference on the ground of alternate remedy.

Analysis: The earlier remand had expressly required the Assessing Authority to afford an opportunity to produce documents and to reconsider the matter afresh after considering the material placed by the assessee. The record showed reference to documents and running account bills produced for verification, but there was no effective consideration of the additional material before the reassessment order was passed. In such circumstances, the existence of an alternate statutory remedy did not bar writ interference because the challenge involved violation of principles of natural justice and non-compliance with the earlier judicial direction.

Conclusion: The reassessment order was unsustainable, the writ petition was entitled to partial relief, and the matter was required to be remitted for fresh adjudication after considering the material filed by the assessee.

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