Supreme Court Allows Appeal in MVAT Pre-Deposit Dispute — Protest Payment Can Be Adjusted Against Mandatory Pre-Deposit for Appeal. The Court held that under Section 26(6A) of the Maharashtra Value Added Tax Act, 2002, amounts paid under protest before assessment can be adjusted against the 10% pre-deposit required for appeal, as the provision requires 10% of disputed tax, not arrears.
3 Dec 2021The Supreme Court allowed an appeal by VVF (India) Limited against the State of Maharashtra and others, setting aside the Bombay High Court's judgment...
