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    Foreclosure of the right to reply to a notice by the Noticee is a violation of principles of natural...
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    Case LawsService Tax
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    Right to be heard: foreclosure of the right to reply violates natural justice, requiring fresh adjudication with hearing.
    Foreclosure of the noticee's opportunity to respond to a notice breaches the right to be heard and principles of natural justice. Where the adjudicating authority has foreclosed the reply, the matter should be returned to the original authority for fresh adjudication after the noticee is given opportunity to reply and to present factual and legal submissions, and after the authority issues notice of intent and completes adjudication with procedural fairness.

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