Procedural fairness in show cause proceedings requires time to file objections before adjudication and remand.

An assessment order was passed before the period granted for filing objections to the show cause notices had expired, depriving the petitioners of an effective opportunity to respond. The court noted that the objections had not been awaited and that this procedural lapse justified interference. By consent, the order was set aside and the matter was remitted for fresh adjudication, with liberty to the petitioners to file objections within the stipulated time and have them considered before any further decision.

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Issues: Whether the impugned order, passed before expiry of the time granted for filing objections to the show cause notices, should be set aside and the matter remitted for fresh adjudication after giving an opportunity to file objections.

Analysis: The petitioners were granted 30 days to respond to the notices, but the impugned order was passed before that period expired and without awaiting their objections. In view of the denial of an effective opportunity to respond, and with consent to avoid further dispute, the order was set aside and the matter was sent back for fresh consideration after permitting the petitioners to file objections within a stipulated time.

Conclusion: The petitioners succeeded in obtaining setting aside of the impugned order and remand of the matter for adjudication after hearing them.

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