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Issues: Whether the writ appeal should be entertained and the order of dismissal set aside on the ground that the adjudication proceeded in violation of principles of natural justice despite the availability of an alternate remedy.
Analysis: The notice fixed three dates for personal hearing in advance, whereas the governing circular required the adjudicating authority to fix hearing dates with sufficient interval and to afford separate opportunities for hearing or extension. The appellant had sought time to produce the Bank Realization Certificate, time was granted up to 06.04.2021, and the order-in-original was nevertheless passed before that date. The subsequent filing of the negative statement also showed that the appellant's material required verification. These circumstances brought the case within the recognized exception to the alternate-remedy rule where violation of natural justice is demonstrated.
Conclusion: The writ appeal was allowed, the writ petition dismissal and the order-in-original were set aside, and the matter was remanded for fresh adjudication after personal hearing.