https://www.taxtmi.com/caselaws?id=267349 Amounts deposited during pending tax appeals pursuant to interim orders were required to be adjusted first towards accrued interest under section 55C of the Kerala General Sales Tax Act, and only thereafter towards principal. The later amnesty scheme under section 23B did not alter the character of those pre-existing litigation deposits or convert them into refundable amounts for amnesty computation. The Court further held that the mere filing of a special leave petition did not continue the earlier revision proceedings so as to displace the statutory mode of appropriation. Accordingly, the deposits were liable to appropriation under section 55C and could not be claimed as refundable for amnesty purposes. en-us Thu, 03 Jul 2014 00:00:00 +0530 Wed, 04 Nov 2015 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267349 Amounts deposited during pending tax appeals pursuant to interim orders were required to be adjusted first towards accrued interest under section 55C of the Kerala General Sales Tax Act, and only thereafter towards principal. The later amnesty scheme under section 23B did not alter the character of those pre-existing litigation deposits or convert them into refundable amounts for amnesty computation. The Court further held that the mere filing of a special leave petition did not continue the earlier revision proceedings so as to displace the statutory mode of appropriation. Accordingly, the deposits were liable to appropriation under section 55C and could not be claimed as refundable for amnesty purposes. Case-Laws VAT and Sales Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267349