https://www.taxtmi.com/caselaws?id=439177 A composite assessment or first appellate order determining tax, penalty and consequential interest under the Maharashtra Value Added Tax Act remains appealable under Section 26(6A) and Section 26(6B) where the interest forms part of the same adjudication. The bar in Section 85(2)(b-3) applies to a standalone interest order under Section 30(2) or Section 30(4), and does not exclude interest embedded in a composite order from appellate scrutiny or from stay relief under Section 26(6C). The stay application was therefore maintainable in respect of the interest component, and the disputed interest was directed to be included in the stay already granted. en-us Tue, 06 Jun 2023 00:00:00 +0530 Sun, 18 Jun 2023 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439177 A composite assessment or first appellate order determining tax, penalty and consequential interest under the Maharashtra Value Added Tax Act remains appealable under Section 26(6A) and Section 26(6B) where the interest forms part of the same adjudication. The bar in Section 85(2)(b-3) applies to a standalone interest order under Section 30(2) or Section 30(4), and does not exclude interest embedded in a composite order from appellate scrutiny or from stay relief under Section 26(6C). The stay application was therefore maintainable in respect of the interest component, and the disputed interest was directed to be included in the stay already granted. Case-Laws VAT and Sales Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439177