Natural justice breach in adjudication: undisclosed re-investigation reports led to setting aside and remand for fresh hearing.

Reliance on re-investigation material without supplying the reports to the assessee and without giving an opportunity to rebut them was treated as a breach of natural justice. The adjudication had been completed on the basis of that undisclosed material, so the Tribunal held the process procedurally unfair. The impugned order was set aside and the matter remanded to the jurisdictional adjudicating authority for de novo adjudication after furnishing the re-investigation report and granting personal hearing.

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Issues: Whether the adjudication order was vitiated for breach of natural justice on account of reliance on re-investigation reports not supplied to the assessee, and whether the matter required remand for fresh adjudication.

Analysis: The demand had been confirmed and penalties imposed after the adjudicating authority relied upon re-investigation material. The assessee complained that the reports and findings of the re-investigation had not been furnished and no opportunity was given to rebut them. The Tribunal found that the adjudication was thus undertaken contrary to the principles of natural justice.

Conclusion: The impugned order was set aside on the ground of breach of natural justice and the matter was remanded to the jurisdictional adjudicating authority for de novo adjudication after supplying the re-investigation report and granting personal hearing.

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