https://www.taxtmi.com/caselaws?id=167964 Where the appellate statute provides for refund of a pre-deposit after the appeal succeeds, the refund arises by operation of law and the authority must return the deposit with statutory interest without a separate application. A demand for penalty and interest cannot survive once the assessment forming its foundation has been annulled, and where no final penalty order has been passed, the notice is unsustainable. The writ petitions were allowed, the impugned demand was set aside, and refund was directed. en-us Wed, 10 Oct 2012 00:00:00 +0530 Mon, 05 Jan 2015 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167964 Where the appellate statute provides for refund of a pre-deposit after the appeal succeeds, the refund arises by operation of law and the authority must return the deposit with statutory interest without a separate application. A demand for penalty and interest cannot survive once the assessment forming its foundation has been annulled, and where no final penalty order has been passed, the notice is unsustainable. The writ petitions were allowed, the impugned demand was set aside, and refund was directed. Case-Laws VAT and Sales Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167964