Natural justice requires a full chance to reply before assessment, and a later time-barred appeal does not cure the defect.

An assessment order passed before the time granted to the assessee for filing a reply expires breaches the principles of natural justice because it denies a fair hearing. A subsequent rejection of an appeal as time-barred does not cure that original defect or validate the assessment. The writ court therefore treated the earlier procedural lapse as decisive and directed fresh adjudication after giving the assessee an effective opportunity to be heard.

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Issues: (i) Whether the assessment order passed before expiry of the time granted to file a reply was liable to be set aside for breach of natural justice; (ii) whether the fact that the petitioner had already pursued an appeal, which was rejected as time-barred, precluded relief in writ jurisdiction.

Issue (i): Whether the assessment order passed before expiry of the time granted to file a reply was liable to be set aside for breach of natural justice.

Analysis: The time granted in the show cause notice to submit a reply had not expired when the assessment order was passed. An order made before the assessee's opportunity to reply has run its course amounts to a denial of fair hearing and offends the principles of natural justice.

Conclusion: Yes. The assessment order was vitiated and liable to be set aside.

Issue (ii): Whether the fact that the petitioner had already pursued an appeal, which was rejected as time-barred, precluded relief in writ jurisdiction.

Analysis: The prior appellate rejection did not cure the defect in the original assessment order. A later procedural rejection of an appeal cannot validate an order that was passed in breach of natural justice.

Conclusion: No. The prior appeal did not bar the grant of writ relief.

Final Conclusion: The assessment order and the appellate rejection were set aside, and the matter was remitted for fresh adjudication after giving the petitioner an opportunity to be heard.

Ratio Decidendi: An adjudicatory order passed before the expiry of the time granted for reply is invalid for breach of natural justice, and such illegality is not cured by the rejection of a subsequent appeal on limitation grounds.

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