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.
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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