https://www.taxtmi.com/caselaws?id=406538 Coercive attachment and recovery based on an assessment are premature if initiated before expiry of the statutory appeal period, because the assessee must first have the full benefit of the time allowed to challenge the order; the attachment and garnishee notices were therefore quashed. An assessment made without the mandated reasonable opportunity of being heard, including personal hearing where required by the proviso, violates natural justice; the assessment orders were accordingly set aside and remitted for fresh consideration after hearing the assessee. en-us Mon, 29 Mar 2021 00:00:00 +0530 Fri, 16 Apr 2021 08:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406538 Coercive attachment and recovery based on an assessment are premature if initiated before expiry of the statutory appeal period, because the assessee must first have the full benefit of the time allowed to challenge the order; the attachment and garnishee notices were therefore quashed. An assessment made without the mandated reasonable opportunity of being heard, including personal hearing where required by the proviso, violates natural justice; the assessment orders were accordingly set aside and remitted for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Mon, 29 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406538