https://www.taxtmi.com/caselaws?id=424490 A pre-assessment notice challenge may be treated as premature where the assessee still has an effective opportunity to file a reply, and the proper course is to participate in the assessment process before invoking writ jurisdiction. Where an assessment order is passed without a proper final speaking consideration of the reply position, it may be set aside and remitted for fresh adjudication after granting notice, hearing, and due consideration of the applicable Supreme Court guidance. The document also reflects the principle that an assessee's opportunity to respond at the assessment stage must be meaningful before final adverse action is confirmed. en-us Wed, 25 May 2022 00:00:00 +0530 Sat, 02 Jul 2022 09:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424490 A pre-assessment notice challenge may be treated as premature where the assessee still has an effective opportunity to file a reply, and the proper course is to participate in the assessment process before invoking writ jurisdiction. Where an assessment order is passed without a proper final speaking consideration of the reply position, it may be set aside and remitted for fresh adjudication after granting notice, hearing, and due consideration of the applicable Supreme Court guidance. The document also reflects the principle that an assessee's opportunity to respond at the assessment stage must be meaningful before final adverse action is confirmed. Case-Laws VAT and Sales Tax Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424490