https://www.taxtmi.com/caselaws?id=411489 Writ jurisdiction remains available despite an alternative statutory appeal where an assessment order is ex parte, lacks adequate reasons, or is passed without a meaningful opportunity of hearing. Such procedural defects affect the validity of an order imposing civil consequences and justify judicial interference. An appellate order founded on the same defective assessment proceedings cannot survive independently. The assessment and appellate orders were set aside, the bank account was directed to be de-frozen or de-attached, deposits were addressed as recorded, and the matter was remitted to the assessing authority for fresh adjudication after affording the assessee due hearing. en-us Fri, 11 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411489 Writ jurisdiction remains available despite an alternative statutory appeal where an assessment order is ex parte, lacks adequate reasons, or is passed without a meaningful opportunity of hearing. Such procedural defects affect the validity of an order imposing civil consequences and justify judicial interference. An appellate order founded on the same defective assessment proceedings cannot survive independently. The assessment and appellate orders were set aside, the bank account was directed to be de-frozen or de-attached, deposits were addressed as recorded, and the matter was remitted to the assessing authority for fresh adjudication after affording the assessee due hearing. Case-Laws GST Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411489