Speaking order and hearing required before coercive tax action, with reply and refund documents considered first.

Before any further coercive action, the authority must consider the petitioner's reply and supporting refund documents, give an opportunity of hearing, and pass a speaking order in accordance with law. The HC did not decide the merits of the refund claim or the proposed action; it confined relief to procedural compliance by directing consideration of the reply, Form VAT-29 and indemnity bond before any further step, if required, is taken.

---

---

Issues: Whether the petitioner's reply and refund-related documents were required to be decided by a speaking order after affording an opportunity of hearing before any further coercive action was taken.

Analysis: The petition was filed seeking a direction to adjudicate the petitioner's reply and supporting documents before proceeding to lock the TIN. Without entering into the merits of the refund claim or the proposed action, the Court directed the concerned authority to consider the reply, Form VAT-29 and indemnity bond in accordance with law. The direction also required a speaking order and an opportunity of hearing before any further action, if required, was taken.

Conclusion: The petitioner obtained a procedural direction requiring consideration of its response and supporting documents before further action, if any, against it.

---