https://www.taxtmi.com/caselaws?id=243041 Where an assessee had already paid or suffered recovery of amounts exceeding the statutory pre-deposit for a VAT appeal, the HC held that a further pre-deposit was unjustified and the appellate authority should entertain the appeal on merits. On the facts, the Court accepted that the amount already discharged exceeded the required deposit under the Tamil Nadu Value Added Tax Act, 2006, protected the appellate remedy, and directed that the bank attachment be raised. Time was also granted to file the appeal within the extended period. en-us Thu, 09 Jan 2014 00:00:00 +0530 Sat, 25 Jan 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243041 Where an assessee had already paid or suffered recovery of amounts exceeding the statutory pre-deposit for a VAT appeal, the HC held that a further pre-deposit was unjustified and the appellate authority should entertain the appeal on merits. On the facts, the Court accepted that the amount already discharged exceeded the required deposit under the Tamil Nadu Value Added Tax Act, 2006, protected the appellate remedy, and directed that the bank attachment be raised. Time was also granted to file the appeal within the extended period. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243041