https://www.taxtmi.com/caselaws?id=792160 Where a show cause notice is not effectively served and the affected party cannot file a reply, principles of natural justice require that coercive tax recovery not be sustained without a fresh opportunity of hearing. The authority must permit a reply, reconsider the matter, and pass a reasoned order after hearing the affected party. Pending such reconsideration, operational relief may also be granted by directing de-freezing of the bank account, subject to a minimum balance condition. The ultimate liability and any recovery already made remain for fresh determination by the statutory authority. en-us Mon, 18 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792160 Where a show cause notice is not effectively served and the affected party cannot file a reply, principles of natural justice require that coercive tax recovery not be sustained without a fresh opportunity of hearing. The authority must permit a reply, reconsider the matter, and pass a reasoned order after hearing the affected party. Pending such reconsideration, operational relief may also be granted by directing de-freezing of the bank account, subject to a minimum balance condition. The ultimate liability and any recovery already made remain for fresh determination by the statutory authority. Case-Laws GST Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792160