Ex parte fiscal assessment quashed for denial of meaningful opportunity to reply; matter remitted for fresh consideration.

An ex parte fiscal assessment passed without a meaningful opportunity to respond to the show cause notice is liable to be set aside. The court found that the record showed insufficient time to file a reply and that proper participation in the assessment process had not been afforded, which was inconsistent with fair adjudication. The ex parte assessment order was quashed, and the matter was remitted to the competent authority for fresh consideration from the show cause stage after giving the petitioner an opportunity to reply.

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Issues: Whether the ex parte assessment order was liable to be quashed for want of adequate opportunity to reply to the show cause notice and whether the matter should be remitted for fresh consideration.

Analysis: The assessment was passed ex parte. The record indicated that sufficient time had not been granted for submission of a reply, and the petitioner asserted that only one of the notices had been received with merely a day's time to respond. In these circumstances, continuation of the assessment without a proper opportunity to participate was found inconsistent with fair adjudication. Remitting the matter from the stage of show cause notice was considered necessary to serve the ends of justice.

Conclusion: The ex parte assessment order was quashed and the matter was remitted to the competent authority for fresh consideration after giving the petitioner an opportunity to file a reply to the show cause notice.

Final Conclusion: The petitioner succeeded on the ground of denial of adequate opportunity, and the assessment proceedings were reopened before the authority.

Ratio Decidendi: An ex parte fiscal assessment passed without giving a meaningful opportunity to respond to the show cause notice is liable to be set aside and remitted for fresh adjudication.

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