https://www.taxtmi.com/caselaws?id=164331 A reasonable opportunity to show cause under the assessment provision included oral hearing where the assessee specifically requested it and the dispute involved factual complexity. The Commissioner's circular, which treated personal hearing as unnecessary unless required by statute or sought by the assessee, supported that interpretation. Denial of the requested hearing constituted a breach of natural justice and vitiated the assessment order. The availability of an appellate remedy did not bar writ jurisdiction, because violations of natural justice fall within the recognised exceptions to the alternate-remedy rule under Article 226. en-us Mon, 08 Sep 2008 00:00:00 +0530 Wed, 05 Nov 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164331 A reasonable opportunity to show cause under the assessment provision included oral hearing where the assessee specifically requested it and the dispute involved factual complexity. The Commissioner's circular, which treated personal hearing as unnecessary unless required by statute or sought by the assessee, supported that interpretation. Denial of the requested hearing constituted a breach of natural justice and vitiated the assessment order. The availability of an appellate remedy did not bar writ jurisdiction, because violations of natural justice fall within the recognised exceptions to the alternate-remedy rule under Article 226. Case-Laws VAT / Sales Tax Mon, 08 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164331