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    <title>2020 (8) TMI 691 - TELANGANA HIGH COURT</title>
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    <description>An assessment order passed without a meaningful opportunity to file objections or obtain a personal hearing was held to violate natural justice. The Telangana HC noted that the Covid-19 lockdown and the petitioner&#039;s inability to access documents or consult counsel made effective response to the show-cause notice difficult, yet the order was still issued. The order was therefore set aside and remitted to the assessing authority for fresh consideration after granting an opportunity to object and be heard. The merits of the tax liability, including limitation, were left open on remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=397748</link>
      <description>An assessment order passed without a meaningful opportunity to file objections or obtain a personal hearing was held to violate natural justice. The Telangana HC noted that the Covid-19 lockdown and the petitioner&#039;s inability to access documents or consult counsel made effective response to the show-cause notice difficult, yet the order was still issued. The order was therefore set aside and remitted to the assessing authority for fresh consideration after granting an opportunity to object and be heard. The merits of the tax liability, including limitation, were left open on remand.</description>
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