https://www.taxtmi.com/caselaws?id=396015 Tax assessment orders were held vulnerable where show-cause notices effectively expired before the assessment was completed, and the taxpayer had sought more time and a personal hearing during the COVID-19 lockdown. On those facts, the court treated the curtailed response period as a denial of reasonable opportunity and a breach of natural justice. Although a statutory appeal was available, writ jurisdiction was considered appropriate because the procedural defect went to the root of the assessments. The impugned orders were set aside and the matters remitted for fresh consideration after granting adequate time and a hearing. en-us Wed, 10 Jun 2020 00:00:00 +0530 Fri, 04 Dec 2020 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396015 Tax assessment orders were held vulnerable where show-cause notices effectively expired before the assessment was completed, and the taxpayer had sought more time and a personal hearing during the COVID-19 lockdown. On those facts, the court treated the curtailed response period as a denial of reasonable opportunity and a breach of natural justice. Although a statutory appeal was available, writ jurisdiction was considered appropriate because the procedural defect went to the root of the assessments. The impugned orders were set aside and the matters remitted for fresh consideration after granting adequate time and a hearing. Case-Laws VAT and Sales Tax Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396015