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    <title>2026 (9) TMI 279 - BOMBAY HIGH COURT</title>
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    <description>Breach of natural justice permits writ relief against a tax-determination order despite an available and already-filed statutory appeal. A determination order that merely records the assessee&#039;s reply, position and documents without considering the contentions, and is passed without an opportunity of hearing, is vitiated. The appellate remedy does not require the assessee to be relegated to appeal where the challenged order suffers from these procedural defects; writ jurisdiction remains available.</description>
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      <description>Breach of natural justice permits writ relief against a tax-determination order despite an available and already-filed statutory appeal. A determination order that merely records the assessee&#039;s reply, position and documents without considering the contentions, and is passed without an opportunity of hearing, is vitiated. The appellate remedy does not require the assessee to be relegated to appeal where the challenged order suffers from these procedural defects; writ jurisdiction remains available.</description>
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