https://www.taxtmi.com/caselaws?id=755593 An assessment order cannot be sustained where it introduces a residuary classification that was not disclosed in the show-cause notice, because the notice must set out the exact case the assessee is required to meet; a final order cannot travel beyond that foundation without prior intimation, and such a departure violates natural justice. The availability of an alternate statutory remedy does not create an absolute bar to writ intervention where the impugned action is vitiated by breach of natural justice. The assessment orders were therefore treated as unsustainable in their present form, and the matter was allowed to proceed by treating the orders as show-cause notices for objections. en-us Fri, 12 Jul 2024 00:00:00 +0530 Tue, 16 Jul 2024 08:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755593 An assessment order cannot be sustained where it introduces a residuary classification that was not disclosed in the show-cause notice, because the notice must set out the exact case the assessee is required to meet; a final order cannot travel beyond that foundation without prior intimation, and such a departure violates natural justice. The availability of an alternate statutory remedy does not create an absolute bar to writ intervention where the impugned action is vitiated by breach of natural justice. The assessment orders were therefore treated as unsustainable in their present form, and the matter was allowed to proceed by treating the orders as show-cause notices for objections. Case-Laws VAT and Sales Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755593