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<h1>Natural justice requires a real hearing before adverse orders are passed; premature decision set aside and remanded.</h1> An order passed before the scheduled hearing date, despite notice calling for appearance and supporting representation, breaches natural justice where the ... Breach of principles of natural justice for want of hearing - No Opportunity of hearing - Premature adjudication - Validity of the impugned order passed before the date fixed in the show cause notice for hearing and filing of representation. Principles of natural justice - Opportunity of hearing - Premature adjudication - HELD THAT:- The Court found that the show cause notice itself required the petitioner to appear on a later specified date and to file its representation in the prescribed form with supporting evidence. Despite this, the authority passed the order before that scheduled date. The order was therefore made without granting the petitioner the opportunity to reply or to be heard, and was held to be in breach of principles of natural justice. [Paras 3, 4] The impugned order was quashed on the limited ground of breach of natural justice, and the proceedings were remanded for fresh consideration in accordance with law after granting an opportunity of hearing. Final Conclusion: The petition was allowed on the limited ground that the impugned order had been passed before the hearing date fixed in the notice and without permitting a reply. The matter was remanded to the authority for fresh disposal after hearing the petitioner, and any recovery based on the impugned order was held not to survive. Issues: Whether the impugned order was liable to be quashed for breach of principles of natural justice for want of hearing and whether the matter required remand for fresh consideration.Analysis: The notice issued to the petitioner expressly required appearance on a future date and also called for a representation with supporting evidence. The impugned order, however, was passed before that scheduled hearing date and without affording the petitioner an opportunity to reply or be heard. On these facts, the procedural safeguard of hearing was not observed, and the order could not be sustained. The appropriate course was to set aside the order and remit the proceedings to the authority for fresh decision after granting hearing.Conclusion: The impugned order was quashed and set aside and the proceedings were remanded for fresh adjudication after providing an opportunity of hearing, in favour of the assessee.
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