Natural justice requires a real hearing before adverse orders are passed; premature decision set aside and remanded.

An order passed before the scheduled hearing date, despite notice calling for appearance and supporting representation, breaches natural justice where the party is not given an opportunity to reply or be heard. On that footing, such an order cannot be sustained. The proper course is to set aside the impugned order and remit the matter to the authority for fresh adjudication after granting a hearing, ensuring compliance with the procedural safeguard of audi alteram partem.

---

---

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.

---