Natural justice challenge to assessment order stayed coercive recovery action until the next hearing.

Challenge to the assessment order on the ground of alleged breach of natural justice was linked to consequential recovery proceedings under the tax recovery notice. The Gauhati High Court listed the matter with the connected writ petition and directed that no coercive action be taken against the petitioner pursuant to the impugned recovery notice until the next date.

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Issues: Challenge to the assessment order for alleged violation of natural justice and consequential recovery proceedings under the tax recovery notice.

Outcome: The matter was listed along with the connected writ petition, and no coercive action was to be taken against the petitioner pursuant to the impugned recovery notice till the next date.

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