Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause notice and the assessment order - Petitioner not participate in proceedings and contest the tax demand - The High court emphasized the importance of the petitioner's participation in proceedings. Consequently, the court quashed the assessment order but imposed conditions for remand, including remittance of 5% of the disputed tax demand and filing a reply to the show cause notice within two weeks.
Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause notice and the assessment order - Petitioner not participate in proceedings and contest the tax demand - The High court emphasized the importance of the petitioner's participation in proceedings. Consequently, the court quashed the assessment order but imposed conditions for remand, including remittance of 5% of the disputed tax demand and filing a reply to the show cause notice within two weeks.
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