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    <title>2024 (1) TMI 1492 - KERALA HIGH COURT</title>
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    <description>An assessment order was not vitiated for breach of natural justice where the noticee sought and received extended time to reply, the second show cause notice was identical but fixed a fresh response date, and no reply was filed before the order was passed. On those facts, the court found the allegation of denial of adequate opportunity unsustainable and upheld rejection of the natural justice challenge. The writ appeal was dismissed, while the appellant was left to pursue the statutory appeal remedy with interim protection against coercive steps pending consideration of stay and appeal.</description>
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      <description>An assessment order was not vitiated for breach of natural justice where the noticee sought and received extended time to reply, the second show cause notice was identical but fixed a fresh response date, and no reply was filed before the order was passed. On those facts, the court found the allegation of denial of adequate opportunity unsustainable and upheld rejection of the natural justice challenge. The writ appeal was dismissed, while the appellant was left to pursue the statutory appeal remedy with interim protection against coercive steps pending consideration of stay and appeal.</description>
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