Taxpayer granted relief from high-pitched ex-parte assessment on paying 15% disputed tax within 30 days.

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....Condonation of delay: The HC allowed the writ petition and set aside the impugned orders, including the Senior Joint Commissioner's order dated 06.07.2018, subject to the petitioner paying 15% of the disputed tax u/s 84(1) within 30 days. Considering the high-pitched ex-parte assessment where the government could not recover any tax till date, the HC granted one opportunity to the petitioner to pursue their appeal before the Senior Joint Commissioner after complying with the pre-deposit condition.....