Court grants petitioner consultative hearing with Assessing Authority after challenging show cause notice, clarifies procedural requirements.

The court allowed the petitioner to have a pre-decisional consultative hearing with the Assessing Authority after challenging a show cause notice due to procedural irregularities. The court clarified the necessity of consultation with the Assessing Officer rather than the Audit Commissioner, setting aside a paragraph in the notice. The petitioner was granted the opportunity to file objections within two weeks, and the Assessing Officer was directed to complete the proceedings after hearing the petitioner. The writ petition was disposed of without costs, ensuring a fair assessment process for the petitioner.

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Issues:
Challenge to show cause notice based on procedural irregularities.

Analysis:
The petitioner challenged a show cause notice dated 23.10.2019, arguing that the adjudication/assessment procedure was not followed properly due to the absence of a pre-consultative process. After hearing both parties, an order was passed on 16.12.2019 allowing the petitioner to have a pre-decisional consultative hearing with the Assessing Authority. The petitioner appeared before the second respondent on 02.01.2020, and a pre-adjudication consultation was conducted, resulting in a pre-consultative order being passed by the Assessing Officer on 09.01.2020. The Officer identified five points for discussion, including issues related to misrepresentation of construction agreements, incorrect value adoption on works contract services, and maintenance or repair of immovable property. The conclusion was reached that an amicable resolution was not possible, and the proceedings were regularized with the passing of the order on 09.01.2020.

Further, the judgment addressed paragraph 11 of the show cause notice, where the Officer referred to discussions with the Audit Commissioner, concluding that pre-adjudication consultation was unnecessary. The court clarified that the consultation should be with the Assessing Officer, not the Audit Commissioner. Consequently, paragraph 11 of the show cause notice was set aside, and the proceedings under the notice were to continue. The petitioner was granted the liberty to file objections to the show cause notice within two weeks, and the Assessing Officer was directed to complete the proceedings after hearing the petitioner in person. The writ petition was disposed of accordingly, with no costs imposed.

This detailed analysis of the judgment highlights the procedural irregularities challenged by the petitioner, the subsequent pre-adjudication consultation process, the issues discussed during the consultation, the rectification of errors in the show cause notice, and the directions given for further proceedings, ensuring a fair opportunity for the petitioner to present objections and be heard in the assessment process.

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