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Issues: Whether amounts paid under protest before passing of the assessment order could be treated as compliance with the mandatory pre-deposit requirement for filing a first appeal under Section 26(6A) of the Maharashtra Value Added Tax Act, 2002.
Analysis: The pre-deposit requirement under Section 26(6A) is a condition precedent for filing the appeal and has to be satisfied with reference to the tax disputed in the assessment order under challenge. The amount paid by the petitioner during investigation was only a payment under protest and was subsequently adjusted in the assessment demand. Reading the appeal condition in light of the scheme of assessment and appeal under the Act, such a payment could not be treated as the statutory pre-deposit contemplated by Section 26(6A). The provision could not be diluted by treating an earlier protest payment as equivalent to the mandatory deposit required for maintaining the appeal.
Conclusion: The amount paid under protest before assessment could not be counted towards the mandatory pre-deposit, and the challenge to the insistence on further deposit failed.
Ratio Decidendi: A payment made under protest before completion of assessment does not satisfy a statutory pre-deposit condition for filing an appeal unless the appeal provision itself permits such adjustment.
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