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HC rejected Petitioner's application for unconditional tax demand stay, affirming the requirement to deposit 20% of the contested tax amount. The court found the deposit condition appropriate based on assessment order findings related to cash deposits during demonetization. Despite acknowledging potential procedural irregularities in the original deposit requirement, the HC declined to interfere with the existing orders. The court critically noted the Petitioner's apparent strategy of prolonging tax payment and lack of financial transparency, ultimately maintaining the conditional stay order with the 20% deposit prerequisite.
HC rejected Petitioner's application for unconditional tax demand stay, affirming the requirement to deposit 20% of the contested tax amount. The court found the deposit condition appropriate based on assessment order findings related to cash deposits during demonetization. Despite acknowledging potential procedural irregularities in the original deposit requirement, the HC declined to interfere with the existing orders. The court critically noted the Petitioner's apparent strategy of prolonging tax payment and lack of financial transparency, ultimately maintaining the conditional stay order with the 20% deposit prerequisite.
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