https://www.taxtmi.com/caselaws?id=385171 The Court directed the First Appellate Authority to consider a substantial refund amount as a pre-deposit, allowing the revival and further hearing of the Tax Appeals without coercive recovery of the tax demand until final disposal. This decision resolved the issues surrounding the interpretation of Section 78 of the Gujarat Value Added Tax Act, the validity of the Tribunal's pre-deposit order, and the treatment of the refund amount as a pre-deposit, ultimately disposing of the Tax Appeals and connected civil applications. 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 The Court directed the First Appellate Authority to consider a substantial refund amount as a pre-deposit, allowing the revival and further hearing of the Tax Appeals without coercive recovery of the tax demand until final disposal. This decision resolved the issues surrounding the interpretation of Section 78 of the Gujarat Value Added Tax Act, the validity of the Tribunal's pre-deposit order, and the treatment of the refund amount as a pre-deposit, ultimately disposing of the Tax Appeals and connected civil applications. Case-Laws VAT and Sales Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385171