https://www.taxtmi.com/caselaws?id=757729 The HC dismissed a writ petition challenging withdrawal of immunity granted by the Settlement Commission. The petitioner failed to pay 25% of tax demand by the specified deadline and subsequent installments as required under the settlement order. The court held that immunity automatically ceased upon non-compliance with payment conditions, and the Central Government's communication merely permitted further proceedings rather than actively withdrawing immunity. The court found no merit in the petitioner's claim of lack of hearing, noting non-payment of even minimal amounts. An earlier interim order by another Division Bench was also rendered ineffective due to the petitioner's continued non-compliance with payment undertakings. en-us Wed, 24 Jan 2024 00:00:00 +0530 Sat, 31 Aug 2024 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757729 The HC dismissed a writ petition challenging withdrawal of immunity granted by the Settlement Commission. The petitioner failed to pay 25% of tax demand by the specified deadline and subsequent installments as required under the settlement order. The court held that immunity automatically ceased upon non-compliance with payment conditions, and the Central Government's communication merely permitted further proceedings rather than actively withdrawing immunity. The court found no merit in the petitioner's claim of lack of hearing, noting non-payment of even minimal amounts. An earlier interim order by another Division Bench was also rendered ineffective due to the petitioner's continued non-compliance with payment undertakings. Case-Laws Income Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757729