https://www.taxtmi.com/caselaws?id=333267 A deposit made pursuant to a conditional court order to resume business did not amount to unconditional acceptance of tax liability, so the assessee remained entitled to challenge the assessment. The appellate order directed fresh consideration of purchase details and refund claim, and was therefore an open remand covering all assessment issues, not merely penalty. The assessing officer erred in treating the payment as acceptance of liability, and the subsequent appeal could not be rejected as functus officio. The assessment and appellate order were interfered with, and the matter was remanded for fresh consideration with a personal hearing on all issues. en-us Thu, 04 Aug 2016 00:00:00 +0530 Sat, 08 Oct 2016 11:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333267 A deposit made pursuant to a conditional court order to resume business did not amount to unconditional acceptance of tax liability, so the assessee remained entitled to challenge the assessment. The appellate order directed fresh consideration of purchase details and refund claim, and was therefore an open remand covering all assessment issues, not merely penalty. The assessing officer erred in treating the payment as acceptance of liability, and the subsequent appeal could not be rejected as functus officio. The assessment and appellate order were interfered with, and the matter was remanded for fresh consideration with a personal hearing on all issues. Case-Laws VAT and Sales Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333267