Natural justice in tax assessment requires response to the latest notice; repeated opportunities and no objections defeated the challenge.

Natural justice was not breached where a revised notice proposing escaped turnover on a different basis required a fresh response, and the assessee was repeatedly given opportunities to object and seek a hearing. In the absence of objections or appearance despite several adjournments, the earlier reply could not be relied on to invalidate the assessment. The HC held that non-consideration of the earlier reply did not vitiate the assessment proceedings under the Kerala Value Added Tax Act, and no interference under Article 226 was warranted.

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Issues: Whether the assessment order was vitiated for violation of natural justice on the ground that the petitioner was not given a proper opportunity of hearing and the earlier reply was not considered.

Analysis: The assessment proceedings arose under section 25(1) of the Kerala Value Added Tax Act, 2003. The notice issued in 2021 proposed escaped turnover on a basis different from the earlier notice, so the petitioner was required to respond to the later notice and not merely rely on the earlier reply. The record also showed several adjournments and repeated opportunities to file objections and seek hearing. Despite those opportunities, the petitioner did not file objections or appear for hearing before the assessment order was passed. In these circumstances, the failure to consider the earlier reply did not vitiate the assessment, and the petitioner could not establish a breach of natural justice warranting interference under Article 226 of the Constitution of India.

Conclusion: The challenge on the ground of violation of natural justice was rejected, and the assessment order was upheld.

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