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    <title>ASSESSMENT MADE EVEN BEFORE THE SHOW CAUSE NOTICE TIME – VIOLATION OF PRINCIPLES OF NATURAL JUSTICE</title>
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    <description>Where a show cause notice grants time to reply and for a personal hearing, the taxpayer must be furnished the case and material against them, given adequate time to gather records and file objections, and afforded access to departmental portals and a personal hearing; any assessment concluded before the expiry of the reply period or without restoring registration and access to e-records breaches principles of natural justice, and any fresh assessment must follow a process granting time to file objections, a personal hearing, and a reasoned order.</description>
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      <description>Where a show cause notice grants time to reply and for a personal hearing, the taxpayer must be furnished the case and material against them, given adequate time to gather records and file objections, and afforded access to departmental portals and a personal hearing; any assessment concluded before the expiry of the reply period or without restoring registration and access to e-records breaches principles of natural justice, and any fresh assessment must follow a process granting time to file objections, a personal hearing, and a reasoned order.</description>
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