Natural justice in tax assessment: assessment remitted for fresh decision after opportunity to file reply and documents.

An assessment passed without receiving the taxpayer's reply to the show cause notice was set aside for reconsideration on merits. The High Court noted that the disputed tax had already been recovered through bank attachment and recovery notice, but directed that the petitioner be given an opportunity to file a reply and supporting documents within the stipulated time. The impugned order was to be treated as an addendum to the notice, and if the petitioner complied, the respondent was required to pass a fresh order after due notice and on merits.

---

---

Issues: Whether the assessment order required to be set aside and the matter remitted for fresh adjudication after affording the petitioner an opportunity to file a reply and supporting documents.

Analysis: The writ petition was disposed of at the admission stage. The impugned assessment had been passed without a reply to the show cause notice, and the record indicated that the disputed tax had subsequently been recovered through bank attachment and recovery notice. In these circumstances, the matter was sent back to the respondent for reconsideration on merits. The petitioner was directed to file a reply to the show cause notice along with necessary documents within the stipulated time, and the impugned order was to be treated as an addendum to the notice. If the petitioner complied, the respondent was required to pass a fresh order on merits after due notice.

Conclusion: The matter was remitted for fresh decision after granting the petitioner an opportunity to respond, and the assessment order was not finally sustained at this stage.

---