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of The HC quashed the impugned assessment orders issued under ss.73/74 and remitted the matter to the 2nd respondent for de novo adjudication on merits for the relevant period. The court found the petitioner's replies to the show-cause notices to be skeletal and insufficient to address the allegations, and noted the petitioner's prompt resort to the HC following issuance of the assessment orders. As a condition of remand, the petitioner is directed to deposit 25% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of this order. The petition is disposed of by remand.
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