https://www.taxtmi.com/caselaws?id=765083 An assessment completed after fixing the hearing during the Covid-19 lockdown was held to have been passed without a meaningful opportunity to reply or be heard. On that factual basis, the assessment was quashed for breach of natural justice and the matter was remanded for fresh adjudication after granting the assessee an opportunity to file a reply and participate in a hearing. The rectification order did not survive once the assessment order was set aside. en-us Tue, 14 Jan 2025 00:00:00 +0530 Sat, 25 Jan 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765083 An assessment completed after fixing the hearing during the Covid-19 lockdown was held to have been passed without a meaningful opportunity to reply or be heard. On that factual basis, the assessment was quashed for breach of natural justice and the matter was remanded for fresh adjudication after granting the assessee an opportunity to file a reply and participate in a hearing. The rectification order did not survive once the assessment order was set aside. Case-Laws VAT / Sales Tax Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765083