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    <description>Advisers recommend appealing an assessment order where a previously closed ASMT-12 matter was reopened by a show cause notice and the authority passed an order without considering an extension of time request. Key preparatory steps are to establish dates of the SCN and order, how and when the extension was filed, any denial communication, and whether the ASMT-12 closure was presented; the preferred ground is violation of the principle of natural justice rather than seeking rectification.</description>
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      <description>Advisers recommend appealing an assessment order where a previously closed ASMT-12 matter was reopened by a show cause notice and the authority passed an order without considering an extension of time request. Key preparatory steps are to establish dates of the SCN and order, how and when the extension was filed, any denial communication, and whether the ASMT-12 closure was presented; the preferred ground is violation of the principle of natural justice rather than seeking rectification.</description>
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