Natural justice in tax assessment: wrong-address notice and denial of hearing justified writ interference and remand.

Assessment to a wrong address, instead of the dealer's registered address, and completion of the assessment without affording a personal hearing amounted to breach of natural justice. The High Court held that proper service of notice was required and that denial of an opportunity to object and be heard personally rendered the assessment unsustainable. The existence of an alternative remedy did not bar writ interference on these facts. The assessment order was quashed and the matter was remanded for fresh consideration after granting an opportunity to file objections and a personal hearing.

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Issues: Whether the assessment order was liable to be quashed for service of notice at the wrong address and denial of personal hearing, resulting in violation of natural justice.

Analysis: The notice and assessment order were sent to an address other than the dealer's registered address. The record also showed that no personal hearing was afforded before completing the assessment. Service of notice to the registered address was required, and denial of a personal hearing amounted to breach of natural justice. In these circumstances, the availability of an alternative remedy did not bar interference in writ jurisdiction.

Conclusion: The assessment order was unsustainable and was quashed. The matter was remanded to the authority for fresh consideration after giving the petitioner an opportunity to file objections and to be heard personally.

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