Fresh adjudication on merits granted, with no further pre-deposit required in remanded tax proceedings.

The Madras HC set aside the impugned tax order and remitted the matter for fresh adjudication on merits because the petitioner had not submitted a reply or appeared for personal hearing before the original authority. The court followed the consistent approach adopted in similar matters and directed that the de novo proceedings proceed without insisting on any further pre-deposit, since the disputed tax had already been deposited towards the liability, subject to limitation.

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Issues: Whether the impugned tax order warranted interference and remand for fresh consideration on merits, and whether any further pre-deposit was required in the de novo proceedings.

Analysis: The petitioner had not submitted a reply or appeared for personal hearing before the original authority, and the challenge was considered in the light of the amount already deposited towards the confirmed liability. Following the consistent approach adopted in similar matters, the matter was sent back for fresh adjudication on merits. Since the disputed tax had already been deposited towards the liability, the de novo proceedings were directed to proceed without insisting on any further pre-deposit, subject to limitation.

Conclusion: The impugned order was set aside for fresh consideration on merits, and no further pre-deposit was required in the remanded proceedings.

Final Conclusion: The writ petition was disposed of by remitting the matter to the respondent for a fresh order, with protection against any additional pre-deposit in the de novo proceedings.

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