https://www.taxtmi.com/caselaws?id=757547 Tax demand proceedings were set aside where the petitioner had not been given an effective opportunity to contest the demand on merits. Although pre-assessment and show cause notices had been issued and the demand had already been recovered from the bank account, the HC held that the matter required fresh consideration because revenue interest stood secured and the petitioner should be allowed to file a reply and be personally heard. The impugned order was therefore quashed and the assessment-related proceedings were remanded to the tax authority for reconsideration in accordance with law. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 08 May 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757547 Tax demand proceedings were set aside where the petitioner had not been given an effective opportunity to contest the demand on merits. Although pre-assessment and show cause notices had been issued and the demand had already been recovered from the bank account, the HC held that the matter required fresh consideration because revenue interest stood secured and the petitioner should be allowed to file a reply and be personally heard. The impugned order was therefore quashed and the assessment-related proceedings were remanded to the tax authority for reconsideration in accordance with law. Case-Laws GST Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757547