Natural justice breach: failure to supply audit objections and hear the assessee led to remand for fresh adjudication.

Non-supply of audit objections forming the basis of the show cause notice, coupled with failure to consider a timely request for personal hearing, constituted a breach of natural justice. The adjudication was therefore interfered with, and the matter was remanded to the adjudicating authority to furnish the audit report, allow an additional reply, grant personal hearing, and then pass a fresh order in accordance with law.

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Issues: Whether the impugned adjudication was vitiated for violation of natural justice on account of non-supply of the audit objections and non-consideration of the request for personal hearing.

Analysis: The party had specifically sought a copy of the audit objections, which formed the basis of the show cause notice, and had also requested a personal hearing in its reply. The request for supply of the audit objections was not met, and the reply seeking personal hearing was not considered before passing the order. In these circumstances, the adjudication was found to suffer from breach of natural justice, warranting interference.

Conclusion: The matter was set aside and remanded to the adjudicating authority to supply the audit report, permit an additional reply, grant personal hearing, and then pass a fresh order in accordance with law.

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