Natural justice in show-cause proceedings requires notice of personal hearing before adverse orders are made.

Orders passed after a show-cause notice were challenged on the ground that no notice of personal hearing had been issued, despite a timely reply having been filed, raising a breach of natural justice. The revenue accepted that the date and time of personal hearing had not been communicated before the orders were made. On that basis, the text states that the challenge was treated as covered by an earlier order and the consequential orders were quashed, with directions that the petitioner be notified of a personal hearing in the show-cause proceeding.

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Issues: Whether orders passed pursuant to the show-cause notice were liable to be set aside for want of notice of personal hearing and violation of natural justice.

Analysis: The petitioner established that a reply had been filed within time, yet no date of personal hearing was communicated before orders were made pursuant to the show-cause notice. The revenue fairly ed that notice of date and time for personal hearing had not been given. In these circumstances, the challenge was treated as covered by the earlier order referred to in the judgment.

Conclusion: The orders passed consequent to the show-cause notice were quashed, and the petitioner was to be notified of a date of personal hearing in the proceeding under the show-cause notice.

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