Natural justice breached where notices were not effectively served, leading to setting aside of the assessment and remand for fresh hearing.

Upload of notices and the impugned assessment order only in the portal's additional notices column, without effective notice or a meaningful chance to respond, constituted a breach of natural justice. The assessment order was therefore set aside, and the matter was remitted for fresh consideration on merits after compliance with the stipulated deposit condition, filing of a fresh reply, and grant of personal hearing by physical notice.

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Issues: Whether the assessment order was liable to be set aside for violation of principles of natural justice, and whether the matter should be restored for fresh consideration after requiring deposit of a conditionally imposed amount.

Analysis: The notices and the impugned order were uploaded only in the portal under the additional notices column, with no effective opportunity given to the petitioner to notice the proceedings or place its case before the authority. The absence of a meaningful chance to respond amounted to a breach of natural justice. At the same time, the order was interfered with on terms, with directions for deposit, fresh reply, personal hearing by physical notice, and adjudication on merits.

Conclusion: The assessment order was set aside for violation of natural justice, and the matter was directed to be reconsidered afresh in accordance with law after compliance with the stipulated deposit and hearing requirements.

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