https://www.taxtmi.com/caselaws?id=401953 Assessment orders passed without service of the pre-assessment show-cause notice and without affording a personal hearing are vitiated for breach of natural justice. Where the assessee is denied notice and an opportunity to respond, the resulting assessment and consequential recovery action cannot stand. The Telangana High Court therefore set aside the assessment order and garnishee notice and remitted the matter to the assessing authority for fresh adjudication after issuing notice, granting time to reply, and providing a personal hearing. en-us Wed, 16 Dec 2020 00:00:00 +0530 Mon, 21 Dec 2020 10:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401953 Assessment orders passed without service of the pre-assessment show-cause notice and without affording a personal hearing are vitiated for breach of natural justice. Where the assessee is denied notice and an opportunity to respond, the resulting assessment and consequential recovery action cannot stand. The Telangana High Court therefore set aside the assessment order and garnishee notice and remitted the matter to the assessing authority for fresh adjudication after issuing notice, granting time to reply, and providing a personal hearing. Case-Laws VAT and Sales Tax Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401953