https://www.taxtmi.com/caselaws?id=164828 The designated authority under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 could not require deposit of a disputed interest demand as an admitted amount when the assessee had challenged that liability in appeal. The statutory requirement was to deposit only the amount actually admitted to be payable, and the authority therefore acted beyond jurisdiction in refusing to entertain the settlement application on that basis. The Tribunal erred in endorsing that approach. The orders of both authorities were set aside, and the settlement application had to be considered without insisting on any further deposit. en-us Tue, 19 Apr 2011 00:00:00 +0530 Mon, 15 Sep 2014 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164828 The designated authority under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 could not require deposit of a disputed interest demand as an admitted amount when the assessee had challenged that liability in appeal. The statutory requirement was to deposit only the amount actually admitted to be payable, and the authority therefore acted beyond jurisdiction in refusing to entertain the settlement application on that basis. The Tribunal erred in endorsing that approach. The orders of both authorities were set aside, and the settlement application had to be considered without insisting on any further deposit. Case-Laws VAT and Sales Tax Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164828