Natural justice and compliance with prior judicial directions led to quashing of the assessment and remand for fresh hearing.

Non-compliance with an earlier judicial direction to consider an application on merits after giving a hearing rendered the assessment unsustainable. The authority passed the impugned order without following the prior mandate and without affording an opportunity of hearing, amounting to a breach of natural justice. For that reason, the order was quashed and the matter was remitted for fresh decision on merits and in accordance with law after hearing the petitioner.

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Issues: Whether the assessment order was liable to be quashed for having been passed in violation of the earlier direction to consider the petitioner's application after granting a hearing, and whether the matter required remand for fresh consideration.

Analysis: The earlier writ order had expressly directed the authority to consider the petitioner's application and pass orders on merits after giving due opportunity of hearing. The impugned order was passed without complying with that direction and without affording a hearing. Such non-compliance with the prior judicial mandate and the denial of a hearing amounted to violation of the principles of natural justice. In these circumstances, the assessment could not be sustained and the matter had to be reconsidered afresh by the authority.

Conclusion: The impugned order was quashed and the matter was remitted to the respondent for fresh decision on merits and in accordance with law after giving the petitioner an opportunity of hearing.

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