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<h1>Natural justice violated when a reply to show cause notice was ignored, leading to fresh consideration.</h1> An assessment order may be set aside where the authority ignores a reply filed to the show cause notice and proceeds as if no objection was submitted. ... Denial of an effective opportunity of hearing - Audi Alteram Partem - Principles of natural justice - failure to consider reply to show cause notice. Principles of natural justice - HELD THAT: - The Court found that the petitioner had submitted a reply dated 25.02.2025 to the show cause notice, but the impugned order proceeded on the footing that no objection had been filed. Since the reply was not considered while passing the order, the adjudication suffered from violation of principles of natural justice. On that procedural defect, the order was set aside and the matter was remitted for fresh consideration after affording hearing to the petitioner, with liberty to file a supplementary reply. [Paras 6, 7] The impugned order was set aside for non-consideration of the petitioner's reply, and the matter was remitted for fresh decision on merits after hearing the petitioner. Final Conclusion: The writ petition was disposed of by setting aside the impugned adjudication order on the ground of violation of natural justice arising from non-consideration of the petitioner's reply, and by remitting the matter for fresh adjudication after hearing the petitioner. Issues: Whether the assessment order was liable to be set aside for non-consideration of the petitioner's reply and consequent violation of natural justice.Analysis: The reply filed in response to the show cause notice was available on record, but the impugned order proceeded as if no objection had been filed. The failure to consider the reply before confirming the proposal amounted to denial of an effective opportunity of hearing and breach of natural justice.Conclusion: The impugned order was set aside and the matter was remitted for fresh consideration after granting an opportunity of hearing to the petitioner.
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