Natural justice in tax assessment leads to quashing of order and fresh opportunity to file objections

An assessment order was set aside for breach of natural justice where the taxpayer said the notices were uploaded on the portal and it had not been given a meaningful chance to object. As the revenue did not seriously oppose a further opportunity, the court granted restoration of the matter for fresh objections, subject to deposit of a portion of the disputed tax within the stipulated time. The assessment was quashed, and the matter was directed to be reconsidered in accordance with law after hearing the taxpayer.

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Issues: Whether the assessment order deserved to be set aside on the ground of violation of natural justice and the petitioner should be granted an opportunity to file objections on deposit of a portion of the disputed tax.

Analysis: The petitioner asserted inability to respond to the notices as they were uploaded in the portal and relied on the need for a further opportunity. The respondent did not seriously oppose the request. In the circumstances, the assessment order was set aside and the matter was restored for objections after a deposit of 25% of the disputed tax within the stipulated time.

Conclusion: The impugned assessment order was quashed, conditional opportunity was granted to submit objections, and the matter was directed to be reconsidered in accordance with law after hearing the petitioner.

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