https://www.taxtmi.com/caselaws?id=439576 The Court treated the challenge to rejection of waiver of tax arrears and penalty as fit for remand because the underlying tax dispute remained unresolved before the competent authority. It found that the merits of the liability had not been finally determined and that fresh consideration on the waiver request was required in accordance with law. To balance the equities pending that adjudication, the Court also directed the assessees to make an additional interim payment over and above amounts already remitted. The substantive tax controversy was therefore left open for decision by the authority on merits. en-us Wed, 02 Nov 2022 00:00:00 +0530 Wed, 28 Jun 2023 08:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439576 The Court treated the challenge to rejection of waiver of tax arrears and penalty as fit for remand because the underlying tax dispute remained unresolved before the competent authority. It found that the merits of the liability had not been finally determined and that fresh consideration on the waiver request was required in accordance with law. To balance the equities pending that adjudication, the Court also directed the assessees to make an additional interim payment over and above amounts already remitted. The substantive tax controversy was therefore left open for decision by the authority on merits. Case-Laws VAT and Sales Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439576