Natural justice in tax assessment: order set aside and matter remanded after alleged non-receipt of show cause notices.

A challenge to an assessment order under section 73 succeeded on natural justice grounds where the petitioner said the show cause notices uploaded on the portal under "Additional Notices and Orders" were not received, leaving no effective chance to reply. As the respondents did not dispute remand, the court held that the order could not stand without giving the petitioner an opportunity to file a response and supporting documents. The impugned order was set aside and the matter sent back to the adjudicating authority for fresh consideration after hearing the petitioner.

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Issues: Whether the assessment order passed under section 73 was liable to be set aside on the ground that the show cause notices were not received by the petitioner and the petitioner was denied an opportunity to respond.

Analysis: The challenge was founded on breach of natural justice, the petitioner asserting non-receipt of the show cause notices that were uploaded on the portal under the tab 'Additional Notices and Orders'. The respondents did not contest that the matter should be sent back for fresh adjudication. In view of the admitted procedural deficiency, the order could not be sustained without affording the petitioner an effective opportunity to file a reply and produce supporting documents before the adjudicating authority.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh consideration after granting the petitioner an opportunity of hearing.

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