Ex parte adjudication and recovery notice set aside for lack of effective opportunity to reply, with matter remitted for fresh consideration.

An ex parte order-in-original was set aside because the petitioner had not been given an effective opportunity to file a reply to the show-cause notice. The consequential recovery notice also fell with the adjudication. Following the approach taken in earlier writ proceedings on an identical factual matrix, the matter was remitted to the stage of reply to the show-cause notice for fresh consideration, with all contentions left open.

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Issues: Whether the ex parte order-in-original and the consequential recovery notice were liable to be set aside and the matter remitted to the stage of reply to the show-cause notice.

Analysis: The order-in-original was found to be ex parte. The Court noted the reliance placed on earlier writ proceedings in an identical factual matrix, where similar matters had been sent back for reconsideration from the stage of the show-cause notice. In view of that approach and the need to permit the petitioner to submit a fresh reply, the impugned adjudication and consequential recovery action were not sustained.

Conclusion: The ex parte order-in-original and the recovery notice were set aside and the matter was remitted to the stage of reply to the show-cause notice in favour of the petitioner.

Final Conclusion: The dispute was restored for fresh adjudication by the authorities from the pre-adjudication stage, with all contentions left open.

Ratio Decidendi: An ex parte adjudication that does not afford an effective opportunity to reply may be set aside and remitted to the show-cause stage, with consequential recovery proceedings also falling.

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