https://www.taxtmi.com/caselaws?id=251348 Pending statutory revision under the Tamil Nadu Value Added Tax Act, 2006, implementation of a revised assessment order may be deferred where the assessee has already pursued appellate remedies and further challenge is proposed. Section 42(3) and its second proviso indicate that interest on the disputed amount and consequential recovery should remain postponed until the appeal or revision is finally decided. Applying that approach, the Court preserved the assessee's remedy and directed deferment of action on the impugned order until the proposed revision is filed and disposed of. en-us Fri, 25 Jul 2014 00:00:00 +0530 Thu, 11 Sep 2014 09:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251348 Pending statutory revision under the Tamil Nadu Value Added Tax Act, 2006, implementation of a revised assessment order may be deferred where the assessee has already pursued appellate remedies and further challenge is proposed. Section 42(3) and its second proviso indicate that interest on the disputed amount and consequential recovery should remain postponed until the appeal or revision is finally decided. Applying that approach, the Court preserved the assessee's remedy and directed deferment of action on the impugned order until the proposed revision is filed and disposed of. Case-Laws VAT and Sales Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251348