https://www.taxtmi.com/caselaws?id=385403 A writ challenge to an assessment and demand notice succeeded where the assessing authority failed to meaningfully consider the taxpayer's material, accounting method, tax audit details and explanation for expenditure, and also omitted any response to the Supreme Court authority relied upon. The penalty notice was also issued in a cyclostyle form without specifying the alleged infraction, leaving the order bereft of reasons and in breach of fair hearing requirements. The court held that such a gross violation of natural justice justified writ jurisdiction despite the availability of an alternative statutory appeal, and it quashed the assessment order and demand notice while remitting the matter for fresh consideration after hearing the taxpayer. en-us Fri, 23 Aug 2019 00:00:00 +0530 Thu, 05 Sep 2019 07:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385403 A writ challenge to an assessment and demand notice succeeded where the assessing authority failed to meaningfully consider the taxpayer's material, accounting method, tax audit details and explanation for expenditure, and also omitted any response to the Supreme Court authority relied upon. The penalty notice was also issued in a cyclostyle form without specifying the alleged infraction, leaving the order bereft of reasons and in breach of fair hearing requirements. The court held that such a gross violation of natural justice justified writ jurisdiction despite the availability of an alternative statutory appeal, and it quashed the assessment order and demand notice while remitting the matter for fresh consideration after hearing the taxpayer. Case-Laws VAT and Sales Tax Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385403