https://www.taxtmi.com/caselaws?id=392239 Excess input tax credit under the Tamil Nadu Value Added Tax Act, 2006 may be used to satisfy the pre-deposit requirement for an appeal under Section 51, provided the credit is not itself under dispute. The provision for adjustment or refund of excess credit supports utilisation of that credit instead of insisting on cash payment alone. Where no notice proposes denial of the credit and the credit is not the subject matter of challenge, requiring cash only would unduly restrict the right of appeal. The contrary position, where the credit sought to be used is disputed, was distinguished. en-us Tue, 04 Feb 2020 00:00:00 +0530 Sun, 16 Feb 2020 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392239 Excess input tax credit under the Tamil Nadu Value Added Tax Act, 2006 may be used to satisfy the pre-deposit requirement for an appeal under Section 51, provided the credit is not itself under dispute. The provision for adjustment or refund of excess credit supports utilisation of that credit instead of insisting on cash payment alone. Where no notice proposes denial of the credit and the credit is not the subject matter of challenge, requiring cash only would unduly restrict the right of appeal. The contrary position, where the credit sought to be used is disputed, was distinguished. Case-Laws VAT and Sales Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392239