Natural justice and conditional remand reopen a tax assessment, with fresh objections and personal hearing permitted on terms.

An assessment order was set aside for breach of natural justice where the taxpayer had not filed objections to the tax proposal and claimed lack of awareness because GST compliance had been handled by an auditor. The Court held that the matter could be reopened in the interests of justice, but only on terms that protected the revenue. The petitioner was permitted to file a reply, receive a reasonable opportunity including personal hearing, and the respondent was directed to pass a fresh order after such participation, subject to deposit of part of the disputed demand.

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Issues: Whether the assessment order deserved to be set aside for breach of natural justice and the petitioner should be granted an opportunity to file objections and contest the tax demand on merits.

Analysis: The impugned assessment was confirmed because no objections were filed to the tax proposal. The petitioner asserted lack of awareness of the proceedings as GST compliance had been entrusted to an auditor. In the interests of justice, the Court found it to reopen the matter and permit the petitioner to participate, but only on terms by requiring deposit of a portion of the disputed demand.

Conclusion: The assessment order was set aside on condition of deposit of 10% of the disputed tax demand, the petitioner was permitted to file a reply and be given a reasonable opportunity including personal hearing, and the respondent was directed to pass a fresh order thereafter.

Final Conclusion: The writ petition resulted in reopening of the assessment proceedings in favour of the petitioner, subject to compliance with the specified monetary condition, with the matter remitted for fresh consideration.

Ratio Decidendi: Where a taxpayer plausibly establishes non-participation in assessment proceedings and seeks a fresh opportunity, the order may be set aside and the matter remitted on terms to secure both fairness and revenue interests.

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