Non-consideration of reply to show cause notice vitiates assessment order and requires fresh consideration.

An assessment order was held unsustainable because the authority did not consider the petitioner's reply to the show cause notice. The record showed that the primary reply had been acknowledged, and a later communication was only supplemental, but the impugned order failed to reflect consideration of the material response. The order was therefore vitiated for non-consideration of relevant submissions and was set aside. The matter was remanded for fresh consideration after granting reasonable opportunity, including personal hearing, and after taking into account the petitioner's replies.

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Issues: Whether the assessment order was sustainable when the petitioner's reply to the show cause notice was not taken into account.

Analysis: The order was passed after audit proceedings, issuance of show cause notice, reply, personal hearing, and a further communication. The record showed acknowledgment of the primary reply, and the subsequent communication was only a supplement. The impugned order did not reflect consideration of the petitioner's reply, apart from the later communication, and was therefore vitiated for non-consideration of the material response.

Conclusion: The impugned order could not be sustained and was set aside. The matter was remanded for fresh consideration after affording reasonable opportunity, including personal hearing, and after considering the petitioner's replies.

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