https://www.taxtmi.com/caselaws?id=356124 A writ challenge to a pre-assessment or pre-revision notice is ordinarily premature where the assessee has an available statutory opportunity to file objections and attend personal hearing. Because the assessee here did not avail the hearing despite filing objections, the High Court upheld the dismissal of the writ petition as premature and found no infirmity in that approach. To ensure procedural fairness, the matter was remitted only for issuance of a fresh personal hearing notice and for disposal of the objections on merits in accordance with law. en-us Tue, 09 Jan 2018 00:00:00 +0530 Mon, 26 Feb 2018 08:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356124 A writ challenge to a pre-assessment or pre-revision notice is ordinarily premature where the assessee has an available statutory opportunity to file objections and attend personal hearing. Because the assessee here did not avail the hearing despite filing objections, the High Court upheld the dismissal of the writ petition as premature and found no infirmity in that approach. To ensure procedural fairness, the matter was remitted only for issuance of a fresh personal hearing notice and for disposal of the objections on merits in accordance with law. Case-Laws VAT and Sales Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356124