Validity of assessment order - The court noted that the audit...

Validity of assessment order - The court noted that the audit observations were indeed converted into the show cause notice and subsequently into the impugned order without substantial evaluation of the petitioner's responses. This approach violated the principles of natural justice as laid out in the ORYX Fisheries case, where meaningful opportunity to respond is imperative. - The court found that the identical language used in both the show cause notice and the impugned order substantiated the petitioner's claim of predetermination. This negated the objective adjudication process required by law. - The court ordered that the impugned order be treated as a show cause notice, allowing the petitioner a fresh opportunity to respond, and directed the authorities to issue a new order after a fair hearing.