Natural justice in assessment notices bars new classification in final order; alternate remedy does not defeat writ relief.

An assessment order cannot be sustained where it introduces a residuary classification that was not disclosed in the show-cause notice, because the notice must set out the exact case the assessee is required to meet; a final order cannot travel beyond that foundation without prior intimation, and such a departure violates natural justice. The availability of an alternate statutory remedy does not create an absolute bar to writ intervention where the impugned action is vitiated by breach of natural justice. The assessment orders were therefore treated as unsustainable in their present form, and the matter was allowed to proceed by treating the orders as show-cause notices for objections.

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Issues: Whether the assessment orders could be sustained when they introduced a residuary classification different from the classification proposed in the show-cause notice, and whether the availability of an alternate statutory remedy barred interference under Article 226.

Analysis: The assessment notices proposed classification under one entry, but the final assessment orders proceeded on a different residuary entry, thereby departing from the basis on which the assessee was called upon to respond. A notice must disclose the foundation of the proposed action so that the noticee can meet the exact case set up against it; a final order cannot travel beyond the notice and build a new case without prior intimation. Such a departure renders the proceedings vulnerable for breach of natural justice. The existence of an alternate remedy does not create an absolute bar where the impugned action is vitiated by violation of natural justice, since that is a recognised exception to the rule of alternate remedy.

Conclusion: The assessment orders could not be sustained in their present form because they were passed in breach of natural justice. The writ appeals were therefore allowed to the limited extent of modifying the relief and permitting objections to be filed against the impugned orders treated as show-cause notices.

Ratio Decidendi: An assessment order that proceeds on a classification or basis not disclosed in the show-cause notice is invalid for breach of natural justice, and the rule of alternate remedy does not bar writ relief in such a case.

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