https://www.taxtmi.com/caselaws?id=432546 A pre-deposit taken as a condition for hearing an appeal must be refunded once the underlying tax demand is set aside and that annulment attains finality. Continued retention of the amount is unlawful where the demand no longer survives, even if the recovery issue remains against other entities. Where refund is wrongfully withheld after final appellate relief, statutory interest becomes payable under Section 29(2) of the U.P. Trade Tax Act, 1948 from the relevant delay period, reflecting the legal consequence of an illegal retention by the State. en-us Mon, 02 Jan 2023 00:00:00 +0530 Mon, 09 Jan 2023 08:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432546 A pre-deposit taken as a condition for hearing an appeal must be refunded once the underlying tax demand is set aside and that annulment attains finality. Continued retention of the amount is unlawful where the demand no longer survives, even if the recovery issue remains against other entities. Where refund is wrongfully withheld after final appellate relief, statutory interest becomes payable under Section 29(2) of the U.P. Trade Tax Act, 1948 from the relevant delay period, reflecting the legal consequence of an illegal retention by the State. Case-Laws VAT and Sales Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432546