https://www.taxtmi.com/caselaws?id=427480 A mandatory statutory pre-deposit made for filing tax appeals was refundable with interest once the corporate debtor's liabilities were extinguished under an approved resolution plan. Because the insolvency resolution process confined the department's claim to the admitted amount, any pre-resolution dues beyond that liability stood extinguished and the appeals became infructuous. The department could not retain sums received in excess of the crystallised liability. Refund provisions under the Rajasthan Value Added Tax Act and the Rules supported reimbursement of the excess amount, together with interest where the refund had become due; rejection of the refund claim was therefore unsustainable. en-us Mon, 18 Apr 2022 00:00:00 +0530 Sat, 10 Sep 2022 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427480 A mandatory statutory pre-deposit made for filing tax appeals was refundable with interest once the corporate debtor's liabilities were extinguished under an approved resolution plan. Because the insolvency resolution process confined the department's claim to the admitted amount, any pre-resolution dues beyond that liability stood extinguished and the appeals became infructuous. The department could not retain sums received in excess of the crystallised liability. Refund provisions under the Rajasthan Value Added Tax Act and the Rules supported reimbursement of the excess amount, together with interest where the refund had become due; rejection of the refund claim was therefore unsustainable. Case-Laws VAT and Sales Tax Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427480