https://www.taxtmi.com/caselaws?id=778718 An ex parte assessment order relating to royalty-related tax demand for AY 2020-2021 was challenged only to the extent it levied interest and penalty. The Court treated the case as prima facie covered by the Supreme Court's directions granting waiver of interest and penalty for the relevant period, and found the impugned order unsustainable in that form. The assessment order was quashed and the matter remanded to the first respondent for fresh adjudication in accordance with the governing Supreme Court directions, leaving the tax liability itself to be reconsidered on merits. en-us Wed, 03 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778718 An ex parte assessment order relating to royalty-related tax demand for AY 2020-2021 was challenged only to the extent it levied interest and penalty. The Court treated the case as prima facie covered by the Supreme Court's directions granting waiver of interest and penalty for the relevant period, and found the impugned order unsustainable in that form. The assessment order was quashed and the matter remanded to the first respondent for fresh adjudication in accordance with the governing Supreme Court directions, leaving the tax liability itself to be reconsidered on merits. Case-Laws GST Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778718