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    <title>2022 (6) TMI 803 - MADRAS HIGH COURT</title>
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    <description>The Court set aside the assessment order due to lack of opportunity and specificity, directing the Department to proceed from the initial notice under Section 142(1). The Court found the short notice period in the show cause notice unacceptable and intervened to ensure the petitioner&#039;s rights were upheld. A timeline was established for the Department to conclude the proceedings, and the main writ petition was disposed of with directives, without costs awarded.</description>
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      <description>The Court set aside the assessment order due to lack of opportunity and specificity, directing the Department to proceed from the initial notice under Section 142(1). The Court found the short notice period in the show cause notice unacceptable and intervened to ensure the petitioner&#039;s rights were upheld. A timeline was established for the Department to conclude the proceedings, and the main writ petition was disposed of with directives, without costs awarded.</description>
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