https://www.taxtmi.com/caselaws?id=421584 A statutory pre-deposit made to file VAT appeals was treated as part of the disputed tax liability, and once an approved resolution plan under insolvency law extinguished liabilities beyond the amount admitted in that plan, the department could not retain the excess deposit. The pending appeals had become infructuous because the underlying tax liability no longer survived, and the refund provisions under the Rajasthan VAT Act and Rules supported reimbursement. The refund claim was therefore maintainable, and the assessee was entitled to return of the pre-deposit with applicable interest. en-us Thu, 24 Feb 2022 00:00:00 +0530 Wed, 27 Apr 2022 21:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421584 A statutory pre-deposit made to file VAT appeals was treated as part of the disputed tax liability, and once an approved resolution plan under insolvency law extinguished liabilities beyond the amount admitted in that plan, the department could not retain the excess deposit. The pending appeals had become infructuous because the underlying tax liability no longer survived, and the refund provisions under the Rajasthan VAT Act and Rules supported reimbursement. The refund claim was therefore maintainable, and the assessee was entitled to return of the pre-deposit with applicable interest. Case-Laws VAT and Sales Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421584