Natural justice challenge fails where no reply was filed and repeated hearing notices were ignored; statutory remedy bars writ relief.

A writ challenge based on breach of natural justice fails where the record shows no reply to the show cause notice, the materials relied on were only pre-notice enquiry responses, and personal hearing notices were repeatedly issued by post and e-mail without any response. The note also states that, where the statute provides an efficacious alternative remedy and there is no sufficient basis to invoke writ jurisdiction on natural justice grounds, the writ petition is not maintainable. The assessee is therefore left to pursue the statutory remedy.

---

---

Issues: (i) Whether the impugned adjudication order was vitiated for breach of natural justice on the ground that the petitioner's reply and documents were not considered. (ii) Whether the writ petition was maintainable in view of the efficacious alternative remedy under the statute.

Issue (i): Whether the impugned adjudication order was vitiated for breach of natural justice on the ground that the petitioner's reply and documents were not considered.

Analysis: The petitioner was found not to have submitted any reply to the show cause notice. The materials relied upon were treated as pre-show-cause enquiry responses sent to the Range Officer and not as a reply to the notice in adjudication. The record also showed that personal hearing notices were issued on multiple dates and sent both to the registered address and by e-mail, but there was no response. In these circumstances, the plea of denial of natural justice was rejected.

Conclusion: The challenge based on breach of natural justice failed and the impugned order was not held to be invalid on that ground.

Issue (ii): Whether the writ petition was maintainable in view of the efficacious alternative remedy under the statute.

Analysis: Since the petitioner had an available remedy under the Act and the Court found no sufficient basis to invoke writ jurisdiction on the pleaded ground of natural justice, the objection to maintainability was accepted.

Conclusion: The writ petition was held to be not maintainable.

Final Conclusion: The Court declined to interfere with the adjudication and left the petitioner to the statutory remedy, resulting in dismissal of the writ application.

Ratio Decidendi: A writ petition will not be entertained on a plea of breach of natural justice where the record shows that the assessee was given repeated opportunities to reply and to appear, and an efficacious alternative statutory remedy is available.

---