https://www.taxtmi.com/caselaws?id=444932 Amounts paid under protest before an assessment order may count as satisfactory proof of payment for the appellate pre-deposit requirement under Section 73 of the Gujarat VAT Act, especially where the disputed demand has not yet crystallised and the appellate authority retains discretion. The Gujarat HC distinguished recovery provisions governing undisputed assessments and accepted that substantial pre-assessment payments could be treated as compliance with the appeal condition. On the stated facts, the first appellate authority was not justified in summarily dismissing the appeals for non-compliance with pre-deposit, and the protest payments were sufficient to meet the statutory requirement. en-us Wed, 11 Oct 2023 00:00:00 +0530 Thu, 26 Oct 2023 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444932 Amounts paid under protest before an assessment order may count as satisfactory proof of payment for the appellate pre-deposit requirement under Section 73 of the Gujarat VAT Act, especially where the disputed demand has not yet crystallised and the appellate authority retains discretion. The Gujarat HC distinguished recovery provisions governing undisputed assessments and accepted that substantial pre-assessment payments could be treated as compliance with the appeal condition. On the stated facts, the first appellate authority was not justified in summarily dismissing the appeals for non-compliance with pre-deposit, and the protest payments were sufficient to meet the statutory requirement. Case-Laws VAT and Sales Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444932