Natural justice required fresh hearing before ex parte rejection of registration and approval applications was upheld

Ex parte rejection of registration and approval applications, and cancellation of provisional registration and approval, was set aside because the affected assessees had not been given a reasonable opportunity to place documents and explanations before an adverse order was made. The Tribunal accepted that the orders were passed for non-response to notices, but held that natural justice required a further hearing where the assessees expressed readiness to comply. The matters were remanded to the authority for fresh adjudication in accordance with law, subject to payment of cost.

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Issues: Whether the ex parte rejection of applications for registration and approval, and cancellation of provisional registration and approval, should be set aside and the matters remanded for fresh adjudication after granting adequate opportunity of hearing.

Analysis: The applications were rejected because the assessees did not respond to the notices issued by the authority and no adjournment was sought. The Tribunal accepted that the matters had been decided ex parte, but noted the request that the assessees be given one more opportunity to place the required documents and explanations. It held that the principles of natural justice require a reasonable opportunity of hearing before a conclusive adverse order is made, particularly where the assessee expresses readiness to comply. Accordingly, the Tribunal set aside the impugned orders and restored the matters to the authority for fresh consideration.

Conclusion: The ex parte orders were set aside and the matters were remanded for fresh adjudication after granting adequate opportunity of hearing, subject to payment of cost.

Final Conclusion: The appeals were disposed of by remand, with the impugned orders vacated and the issues reopened before the authority for a fresh decision in accordance with law.

Ratio Decidendi: Where an adverse registration or approval order is passed ex parte for non-compliance, and the affected party seeks a further opportunity, the order may be set aside and the matter remitted to preserve fairness and compliance with natural justice.

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