https://www.taxtmi.com/caselaws?id=432112 The Court declined to interfere with the assessment order on the ground of breach of natural justice because the record showed that adjournment was granted, no reply was filed, and no appearance was made on the hearing date; the statutory opportunity was treated as duly afforded. It also held that the later search proceedings did not excuse non-response to the show-cause notice. At the same time, to preserve the appellate remedy, the Court permitted the petitioner to file the statutory appeal within time, directed independent consideration of delay and pre-deposit by the appellate authority, and kept coercive recovery in abeyance with permission to operate the bank account until the appeal was decided. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432112 The Court declined to interfere with the assessment order on the ground of breach of natural justice because the record showed that adjournment was granted, no reply was filed, and no appearance was made on the hearing date; the statutory opportunity was treated as duly afforded. It also held that the later search proceedings did not excuse non-response to the show-cause notice. At the same time, to preserve the appellate remedy, the Court permitted the petitioner to file the statutory appeal within time, directed independent consideration of delay and pre-deposit by the appellate authority, and kept coercive recovery in abeyance with permission to operate the bank account until the appeal was decided. Case-Laws GST Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432112