https://www.taxtmi.com/caselaws?id=297453 The Madras HC noted that the petitioner had not replied to the show cause notice within time, but had already paid 25% of the disputed tax and the Department had also delayed further action. On that basis, it granted a further conditional opportunity to contest the proposed assessment and demand, requiring payment of an additional amount within the stipulated time. If the condition is met, the petitioner may file objections, the authorities must provide a personal hearing, and complete the assessment in accordance with law. The demand for the remaining tax and penalty is to remain in abeyance until final orders are passed. en-us Fri, 07 Jul 2017 00:00:00 +0530 Sun, 05 Sep 2021 21:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297453 The Madras HC noted that the petitioner had not replied to the show cause notice within time, but had already paid 25% of the disputed tax and the Department had also delayed further action. On that basis, it granted a further conditional opportunity to contest the proposed assessment and demand, requiring payment of an additional amount within the stipulated time. If the condition is met, the petitioner may file objections, the authorities must provide a personal hearing, and complete the assessment in accordance with law. The demand for the remaining tax and penalty is to remain in abeyance until final orders are passed. Case-Laws VAT and Sales Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297453