Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.

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....Fresh adjudication of a confirmed tax demand may proceed only after verification that the entire disputed tax has been recovered or after deposit of any unrecovered balance. The demand was remitted for a final decision on merits, conditional on verification or payment of the disputed tax and submission of a reply to the show-cause notice with supporting documents. If those conditions were not met, recovery could continue in accordance with law after due notice.....