Where assessee filed writ petition alleging that its reply to reopening notice issued on ground that assessee had made huge cash deposit in his bank account during demonetisation period was not considered and it was not given personal hearing, since all replies given by assessee were considered and he was also provided VC link and password for personal hearing, impugned writ petition was to be dismissed leaving it open to assessee to take recourse to any other remedy available to him under law – Oroth Scaria Bobby v. Union of India – [2024] 158 taxmann.com 407 (Kerala)