https://www.taxtmi.com/caselaws?id=241926 The Court disposed of the writ petition, emphasizing procedural fairness and the right to be heard before passing any final assessment order. It clarified that no final order or best judgment assessment had been made, allowing time for the petitioner to respond to show cause notices. The Court highlighted the distinction between Section 72 and ex parte assessments, noting the requirement for the assessee to provide documents for consideration. The issue of overlapping provisions between Section 72 and Section 73 was left open for future consideration, ensuring a fair adjudication process. en-us Wed, 30 Oct 2013 00:00:00 +0530 Tue, 11 Feb 2014 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241926 The Court disposed of the writ petition, emphasizing procedural fairness and the right to be heard before passing any final assessment order. It clarified that no final order or best judgment assessment had been made, allowing time for the petitioner to respond to show cause notices. The Court highlighted the distinction between Section 72 and ex parte assessments, noting the requirement for the assessee to provide documents for consideration. The issue of overlapping provisions between Section 72 and Section 73 was left open for future consideration, ensuring a fair adjudication process. Case-Laws Service Tax Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241926