TNVAT: Further recovery unjustified as appeal already pending & pre-deposit paid by assessee

Hotel Sakithyan Vs Assistant Commissioner (Sales Tax) (Madras High Court)

Madras High Court held that as an appeal is already filed which is still pending and statutory pre-deposit amount paid by the petitioner, VAT authorities cannot recover further sum from petitioner’s bank account or from any other source till statutory appeal is disposed of on merits.

Facts- Under the impugned proceedings, the first respondent has communicated to the second respondent bank that a su

Please become a Premium member. If you are already a Premium member, login here to access the full content.