High Court quashes assessment orders, mandates re-evaluation for 2013-2017 due to lack of personal hearing.

The High Court quashed assessment orders for the years 2013-2017 due to lack of personal hearing before passing the orders. The court directed a re-evaluation by the first respondent within twelve weeks, ensuring compliance with natural justice principles. In a specific case, an assessment order was treated as a show cause notice, allowing the petitioner to respond before final decisions. The Government Advocate expressed readiness to re-do assessments, leading to the court's decision to remand the matters for fresh consideration in accordance with the law. The petitioner was granted a personal hearing, and the case was disposed of without costs.

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Issues:
Challenging assessment orders for violation of principles of natural justice.

Analysis:
The writ petitions challenged assessment orders for the years 2013-14, 2014-15, 2015-16, and 2016-17, citing a lack of personal hearing before passing the impugned orders. The petitioner received the assessment orders on 30.01.2023, despite being dated 29.10.2019. The cover in which the orders were enclosed indicated dispatch on 27.01.2023, supporting the petitioner's claim. It was noted that no personal hearing was granted to the petitioner before issuing the assessment orders.

The Government Advocate for the respondents presented written instructions dated 15.02.2023, expressing readiness to re-do the assessments. Consequently, the High Court decided to quash the assessment orders dated 29.10.2019 and remand the matters to the first respondent for fresh consideration in compliance with the law. In one specific case (W.P.No.4385 of 2023), where a proper show cause notice was not issued, the assessment order was treated as a show cause notice. The petitioner was allowed to respond, and the reply would be considered before final orders were passed.

The judgment directed the first respondent to reevaluate the matters within twelve weeks from the date of the order, ensuring adherence to natural justice principles, including granting the right of personal hearing to the petitioner. The petitioner's representative was instructed to attend a personal hearing on 03.03.2023 at 11:00 a.m. before the first respondent. The writ petitions were disposed of without costs, and connected miscellaneous petitions were closed.

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