The dominant issue was whether the impugned adjudication...

The dominant issue was whether the impugned adjudication suffered from jurisdictional error and breach of natural justice by travelling beyond the show cause notice and relying on adverse material without confrontation. The Court held that an adjudication cannot confirm a demand far in excess of the proposed demand and must provide the noticee a fair opportunity to meet adverse material; otherwise, the order is vitiated and writ jurisdiction may be invoked despite the availability of an appellate remedy. The matter was directed to proceed afresh by supplying the adverse material, permitting objections within a month, and granting a personal hearing on advance notice, and the petition was disposed of accordingly - HC

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