https://www.taxtmi.com/caselaws?id=415711 Amounts deposited under protest before the assessment order could be adjusted towards the mandatory pre-deposit for an appeal under Section 26(6A) of the Maharashtra Value Added Tax Act 2002. The provision required proof of payment of the specified aggregate sums with the appeal, including the prescribed percentage of the disputed tax, and it did not expressly exclude earlier protest payments from that computation. Applying the plain language of the statute and strict construction of taxing provisions, the earlier payment could not be ignored. The protest payment was therefore available for adjustment against the pre-deposit, and rejection of the appeal was unsustainable. en-us Fri, 03 Dec 2021 00:00:00 +0530 Tue, 12 May 2026 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415711 Amounts deposited under protest before the assessment order could be adjusted towards the mandatory pre-deposit for an appeal under Section 26(6A) of the Maharashtra Value Added Tax Act 2002. The provision required proof of payment of the specified aggregate sums with the appeal, including the prescribed percentage of the disputed tax, and it did not expressly exclude earlier protest payments from that computation. Applying the plain language of the statute and strict construction of taxing provisions, the earlier payment could not be ignored. The protest payment was therefore available for adjustment against the pre-deposit, and rejection of the appeal was unsustainable. Case-Laws VAT / Sales Tax Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415711