Natural justice in tax assessment requires a real opportunity to object; denial of time and record access justified remand.

An assessment order was held vitiated where the assessee, after closing business and shifting records, was affected by staff changes and the COVID-19 lockdown, and was denied a meaningful chance to file objections and produce documents. The authority did not consider the request for additional time or the request for fresh portal credentials to access VAT records. For breach of natural justice, the assessment was set aside and remitted for fresh consideration, with directions to afford opportunity to file objections, produce records, and be heard.

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Issues: Whether the assessment order was liable to be set aside for violation of principles of natural justice and remitted for fresh consideration.

Analysis: The petitioner had closed its business, shifted records, faced replacement of staff, and was affected by the COVID-19 lockdown. Its request for additional time to compile and file objections was not considered, and its attempt to obtain fresh login credentials to access VAT portal records was also not acted upon. In these circumstances, the petitioner was effectively denied a meaningful opportunity to file objections and produce records before the assessment was completed.

Conclusion: The assessment order was vitiated by gross violation of principles of natural justice and was rightly set aside with a remand for fresh consideration after granting opportunity to file objections, produce records, and be heard.

Ratio Decidendi: Where an assessee is prevented by circumstances beyond its control from responding to a show cause notice and the authority does not grant a reasonable opportunity to present objections and records, the resulting assessment is liable to be set aside for breach of natural justice and remitted for fresh decision.

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