https://www.taxtmi.com/caselaws?id=354460 An advance ruling or clarification under the Puducherry Value Added Tax Act, 2007 does not absolve the appellate authority of its duty to decide an appeal on merits. The Madras High Court held that dismissing the assessee's appeals solely by treating the ruling as binding, without independent examination of the grounds, was unsustainable. The impugned appellate order was set aside, the appeals were restored for fresh merits-based consideration, and limited interim protection against coercive recovery and bank attachment was granted subject to compliance with the directed deposit. en-us Fri, 19 Jan 2018 00:00:00 +0530 Tue, 30 Jan 2018 08:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354460 An advance ruling or clarification under the Puducherry Value Added Tax Act, 2007 does not absolve the appellate authority of its duty to decide an appeal on merits. The Madras High Court held that dismissing the assessee's appeals solely by treating the ruling as binding, without independent examination of the grounds, was unsustainable. The impugned appellate order was set aside, the appeals were restored for fresh merits-based consideration, and limited interim protection against coercive recovery and bank attachment was granted subject to compliance with the directed deposit. Case-Laws VAT and Sales Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354460