https://www.taxtmi.com/caselaws?id=395900 Where a revision under the Tripura Value Added Tax Act required a statutory pre-deposit, the Court directed the Commissioner of Taxes to examine the assessee's claim of excess payment and, if established, adjust that amount towards the pre-deposit required for admission of the revision. Pending the revisional authority's decision, the Court also restrained coercive recovery on the assessment order and kept the demand-based deduction direction in abeyance to preserve the subject matter of the revision. The writ petition was disposed of with interim protection and directions for consideration of the adjustment claim in accordance with law. en-us Fri, 05 Jun 2020 00:00:00 +0530 Sat, 13 Jun 2020 09:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395900 Where a revision under the Tripura Value Added Tax Act required a statutory pre-deposit, the Court directed the Commissioner of Taxes to examine the assessee's claim of excess payment and, if established, adjust that amount towards the pre-deposit required for admission of the revision. Pending the revisional authority's decision, the Court also restrained coercive recovery on the assessment order and kept the demand-based deduction direction in abeyance to preserve the subject matter of the revision. The writ petition was disposed of with interim protection and directions for consideration of the adjustment claim in accordance with law. Case-Laws VAT and Sales Tax Fri, 05 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395900