Natural justice in adjudication requires effective service of notice and a real opportunity to reply before any adverse order stands.

An adjudication order is unsustainable where notice is not effectively served and the assessee is denied a real opportunity to reply and be heard. Here, communications for filing a reply and for personal hearing were sent to an old physical address and to an incorrect email address, despite intimation that the premises had been vacated and a new address should be used. As a result, the appellant was not afforded effective participation in the proceedings, so the order was vitiated by breach of natural justice and liable to be set aside.

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Issues: Whether the adjudication order was vitiated for breach of natural justice on account of service of notice at an old address and on an incorrect email address, resulting in denial of opportunity to file a reply and to appear for personal hearing.

Analysis: The communication for filing a reply and for personal hearing was sent to the appellant's old address, though the department had been informed that the premises had been vacated and a new address should be used. The email communication was also sent to an email address different from the appellant's official email address. In these circumstances, effective opportunity to respond to the show cause notice and to participate in the hearing was not afforded.

Conclusion: The order was vitiated by violation of natural justice and was liable to be set aside in favour of the appellant.

Ratio Decidendi: An adjudication order passed without effective service of notice and without affording a real opportunity to reply and be heard is unsustainable and must be set aside.

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