Tax demand confirmed after show-cause notice, taxpayer sought more time to reply; order quashed, deposit 25% required.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The dominant issue was whether confirmation of a tax demand proposed in a show cause notice should be sustained when the taxpayer sought a further opportunity to file a detailed reply with supporting documents. The court held that, consistent with its approach in similar matters, the impugned confirmation order warranted interference to secure a merits-based adjudication; accordingly, it was quashed and the matter remitted for fresh decision, subject to the taxpayer depositing 25% of the disputed tax in cash within 30 days and filing a comprehensive reply, with any existing bank account attachment to stand vacated upon such compliance - HC....