https://www.taxtmi.com/caselaws?id=751038 When an assessment is remitted for fresh consideration after setting aside the original order, a pre-deposit condition is ordinarily unwarranted if the assessee is being given a fresh opportunity to file objections and participate in the proceedings. The Madras HC held that a remand intended to cure a procedural defect and enable reconsideration on merits should not, without justification, be burdened with a monetary prerequisite. The condition requiring deposit of 15% of the disputed tax demand was therefore set aside, and the assessment was left to be redone after hearing the assessee. en-us Tue, 12 Mar 2024 00:00:00 +0530 Fri, 05 Apr 2024 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751038 When an assessment is remitted for fresh consideration after setting aside the original order, a pre-deposit condition is ordinarily unwarranted if the assessee is being given a fresh opportunity to file objections and participate in the proceedings. The Madras HC held that a remand intended to cure a procedural defect and enable reconsideration on merits should not, without justification, be burdened with a monetary prerequisite. The condition requiring deposit of 15% of the disputed tax demand was therefore set aside, and the assessment was left to be redone after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751038