https://www.taxtmi.com/caselaws?id=385171 Refund money retained by the Revenue was treated as sufficient pre-deposit for revival of the assessee's first appeals because the amount held in credit exceeded the sum required by the Tribunal. The assessee was permitted to apply to the first appellate authority for adjustment of the available refund as pre-deposit, and the authority was directed to revive the appeals and decide them on merits after treating the specified amount as pre-deposit. Pending that decision, coercive recovery of the tax demand was ordered to remain stayed. en-us Wed, 07 Aug 2019 00:00:00 +0530 Mon, 30 Nov 2020 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385171 Refund money retained by the Revenue was treated as sufficient pre-deposit for revival of the assessee's first appeals because the amount held in credit exceeded the sum required by the Tribunal. The assessee was permitted to apply to the first appellate authority for adjustment of the available refund as pre-deposit, and the authority was directed to revive the appeals and decide them on merits after treating the specified amount as pre-deposit. Pending that decision, coercive recovery of the tax demand was ordered to remain stayed. Case-Laws VAT and Sales Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385171