Natural justice in adjudication requires relied-upon documents and an effective hearing before ex parte disposal or remand

Denial of relied-upon documents and failure to afford an effective personal hearing vitiate adjudication where no waiver of the right to be heard is shown. The adjudicating authority ignored the assessee's request for copies of the documents used against it, proceeded ex parte without a meaningful opportunity to respond, and thereby breached audi alteram partem. The lower appellate authority did not cure this defect. The adjudication was therefore set aside and the matter remanded for fresh decision after supplying authentic copies of the relied-upon documents and granting a reasonable hearing.

---

---

Issues: Whether the adjudication order could be sustained when the assessee was not supplied the relied-upon documents and was denied an effective opportunity of hearing, and whether the matter was liable to be remanded for fresh adjudication.

Analysis: The assessee had sought copies of the relied-upon documents to enable an effective reply to the show-cause notice, but the request was ignored. No express or implied waiver of the right to be heard was shown. The adjudicating authority proceeded to decide the matter without granting a meaningful hearing and without first calling upon the assessee to show cause against an ex parte disposal. This amounted to a serious breach of natural justice and offended the rule of audi alteram partem. The lower appellate authority failed to properly address this infirmity.

Conclusion: The adjudication order could not be sustained. The matter was set aside and remanded for fresh decision after supplying authentic copies of the relied-upon documents and granting a reasonable opportunity of personal hearing.

Final Conclusion: The assessee succeeded on the jurisdictional and procedural objection, resulting in remand for de novo adjudication on the show-cause notice.

Ratio Decidendi: Where an assessee has not waived the right to be heard, denial of relied-upon documents and failure to afford an effective opportunity of hearing vitiate the adjudication for breach of natural justice.

---