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    <title>2023 (10) TMI 10 - JHARKHAND HIGH COURT</title>
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    <description>A writ challenge based on breach of natural justice fails where the record shows no reply to the show cause notice, the materials relied on were only pre-notice enquiry responses, and personal hearing notices were repeatedly issued by post and e-mail without any response. The note also states that, where the statute provides an efficacious alternative remedy and there is no sufficient basis to invoke writ jurisdiction on natural justice grounds, the writ petition is not maintainable. The assessee is therefore left to pursue the statutory remedy.</description>
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      <description>A writ challenge based on breach of natural justice fails where the record shows no reply to the show cause notice, the materials relied on were only pre-notice enquiry responses, and personal hearing notices were repeatedly issued by post and e-mail without any response. The note also states that, where the statute provides an efficacious alternative remedy and there is no sufficient basis to invoke writ jurisdiction on natural justice grounds, the writ petition is not maintainable. The assessee is therefore left to pursue the statutory remedy.</description>
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