Letter of Approval for IFSC units authorises SEZ facilities subject to statutory approvals, operational conditions, validity, renewal and cancellation...
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The dominant issue was whether confirmation of a tax demand proposed in a show cause notice should be sustained when the taxpayer sought a further opportunity to file a detailed reply with supporting documents. The court held that, consistent with its approach in similar matters, the impugned confirmation order warranted interference to secure a merits-based adjudication; accordingly, it was quashed and the matter remitted for fresh decision, subject to the taxpayer depositing 25% of the disputed tax in cash within 30 days and filing a comprehensive reply, with any existing bank account attachment to stand vacated upon such compliance - HC
The dominant issue was whether confirmation of a tax demand proposed in a show cause notice should be sustained when the taxpayer sought a further opportunity to file a detailed reply with supporting documents. The court held that, consistent with its approach in similar matters, the impugned confirmation order warranted interference to secure a merits-based adjudication; accordingly, it was quashed and the matter remitted for fresh decision, subject to the taxpayer depositing 25% of the disputed tax in cash within 30 days and filing a comprehensive reply, with any existing bank account attachment to stand vacated upon such compliance - HC
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