https://www.taxtmi.com/caselaws?id=760835 Assessment proceedings were found vulnerable on natural justice grounds where the taxpayer had received prior intimation and a show cause notice, yet was not heard on the merits of the tax demand. The Madras HC held that a fresh opportunity was necessary for fair adjudication, and the assessment order was quashed with remand for reconsideration. The remand was made conditional on remittance of 10% of the disputed tax demand, filing of a reply to the show cause notice, and grant of a reasonable opportunity, including personal hearing. en-us Wed, 06 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760835 Assessment proceedings were found vulnerable on natural justice grounds where the taxpayer had received prior intimation and a show cause notice, yet was not heard on the merits of the tax demand. The Madras HC held that a fresh opportunity was necessary for fair adjudication, and the assessment order was quashed with remand for reconsideration. The remand was made conditional on remittance of 10% of the disputed tax demand, filing of a reply to the show cause notice, and grant of a reasonable opportunity, including personal hearing. Case-Laws GST Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760835