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    <title>2022 (10) TMI 868 - ALLAHABAD HIGH COURT</title>
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    <description>Service of notice, filing of reply, and an opportunity of hearing were treated as sufficient to defeat the writ challenge based on denial of natural justice, where the hearing was fixed on the next working day after a holiday; the petitioner was therefore relegated to the statutory appellate remedy for remaining objections. The objection that the Commercial Tax Officer lacked jurisdiction under the turnover-based authorisation framework also failed, because the record showed the case fell within the prescribed taxable turnover band. The assessment order was therefore not interfered with on either ground.</description>
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      <description>Service of notice, filing of reply, and an opportunity of hearing were treated as sufficient to defeat the writ challenge based on denial of natural justice, where the hearing was fixed on the next working day after a holiday; the petitioner was therefore relegated to the statutory appellate remedy for remaining objections. The objection that the Commercial Tax Officer lacked jurisdiction under the turnover-based authorisation framework also failed, because the record showed the case fell within the prescribed taxable turnover band. The assessment order was therefore not interfered with on either ground.</description>
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