Assam VAT: Gauhati High Court Allows Fresh Hearing Upon Pre-Deposit

Megha Assam Pvt. Ltd And Anr. Vs State of Assam And 4 Ors. (Gauhati High Court) The Gauhati High Court addressed the appeal of Megha Assam Pvt. Ltd. and another petitioner, who challenged their tax assessment under the Assam Value Added Tax Act for the years 2006-2009. The petitioners had initially failed to deposit the required 25% of the disputed tax as mandated under Section 79(5) of the Assam VAT Act, leading to the dismissal of their appeals in June 2016. However, they later deposited 32% of the disputed amount and sought a fresh hearing from the appellate authority, which was declined. T...