https://www.taxtmi.com/caselaws?id=758133 A pre-deposit made under the Tamil Nadu Value Added Tax Act as a condition for appeal, after the underlying demand was substantially reduced on remand and revised assessment, was treated as refundable to the extent it exceeded the adjusted liability. The text notes that an attempt to transition that amount as unutilized input tax credit under the Tamil Nadu GST Act was procedurally incorrect, but the department was still required to grant the substantive refund because the position was revenue neutral. The commentary thus emphasises that procedural error should not defeat relief where no prejudice to revenue is shown. en-us Thu, 22 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758133 A pre-deposit made under the Tamil Nadu Value Added Tax Act as a condition for appeal, after the underlying demand was substantially reduced on remand and revised assessment, was treated as refundable to the extent it exceeded the adjusted liability. The text notes that an attempt to transition that amount as unutilized input tax credit under the Tamil Nadu GST Act was procedurally incorrect, but the department was still required to grant the substantive refund because the position was revenue neutral. The commentary thus emphasises that procedural error should not defeat relief where no prejudice to revenue is shown. Case-Laws GST Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758133