Whether the amount deposited under protest prior to an order of ...

Deposit Made Under Protest Can't Offset Mandatory Pre-Deposit for Appeal u/s 26(6A) of Maharashtra VAT Act.

December 13, 2021

Case Laws VAT and Sales Tax SC

Whether the amount deposited under protest prior to an order of assessment can be adjusted against the mandatory pre-deposit required for filing an appeal? - Section 26(6A) of the Maharashtra Value Added Tax Act 2002 - The amount which has been deposited by the appellant anterior to the order of assessment cannot be excluded from consideration, in the absence of statutory language to that effect. A taxing statute must be construed strictly and literally. There is no room for intendment. - SC

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Whether the amount deposited under protest prior to an order of ...

Deposit Made Under Protest Can't Offset Mandatory Pre-Deposit for Appeal u/s 26(6A) of Maharashtra VAT Act.

December 13, 2021

Case Laws VAT and Sales Tax SC

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