https://www.taxtmi.com/caselaws?id=449503 Where a statutory appeal concerns a pre-GST assessment and the assessee has made the required pre-deposit, the appeal should not be rejected merely on limitation if the record shows confusion about whether the matter was treated under the Tamil Nadu Value Added Tax Act, 2006 or the Tamil Nadu Goods and Services Tax Act, 2017. The pre-deposit already made was treated as satisfying the statutory requirement, and the appellate authority was expected to examine the appeal on merits after giving a reasonable opportunity. Refusal to receive the appeal solely on limitation was therefore not sustainable. en-us Wed, 07 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449503 Where a statutory appeal concerns a pre-GST assessment and the assessee has made the required pre-deposit, the appeal should not be rejected merely on limitation if the record shows confusion about whether the matter was treated under the Tamil Nadu Value Added Tax Act, 2006 or the Tamil Nadu Goods and Services Tax Act, 2017. The pre-deposit already made was treated as satisfying the statutory requirement, and the appellate authority was expected to examine the appeal on merits after giving a reasonable opportunity. Refusal to receive the appeal solely on limitation was therefore not sustainable. Case-Laws GST Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449503