https://www.taxtmi.com/highlights?id=60899 Whether the amount deposited under protest prior to an order of assessment can be adjusted against the mandatory pre-deposit required for filing an appeal? - Section 26(6A) of the Maharashtra Value Added Tax Act 2002 - The amount which has been deposited by the appellant anterior to the order of assessment cannot be excluded from consideration, in the absence of statutory language to that effect. A taxing statute must be construed strictly and literally. There is no room for intendment. - SC en-us Mon, 13 Dec 2021 09:32:05 +0530 Mon, 13 Dec 2021 09:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60899 Whether the amount deposited under protest prior to an order of assessment can be adjusted against the mandatory pre-deposit required for filing an appeal? - Section 26(6A) of the Maharashtra Value Added Tax Act 2002 - The amount which has been deposited by the appellant anterior to the order of assessment cannot be excluded from consideration, in the absence of statutory language to that effect. A taxing statute must be construed strictly and literally. There is no room for intendment. - SC Highlights VAT and Sales Tax Mon, 13 Dec 2021 09:32:05 +0530 https://www.taxtmi.com/highlights?id=60899