Tax adjudication ignored taxpayer's hearing and objections, violating natural justice; order set aside, remand tied to 50% pre-deposit.

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 breach of principles of natural justice in a tax adjudication order. The authority failed to consider the taxpayer's attendance at an earlier personal hearing and the documents/objections submitted, and the order did not address the defects raised, rendering it unsustainable; consequently, the impugned order was set aside and the matter remitted for a fresh decision on merits. To balance equities given the taxpayer's belated approach, remand was made conditional on pre-deposit of 50% of the disputed tax in cash within 30 days, failing which the benefit would not enure; upon compliance, bank attachment would stand vacated and a fresh order was directed within three months. - HC....