Pre-Deposit Must Include Protest Payments: SC Clarifies MVAT Rule

VVF (India) Limited Vs State of Maharashtra & Ors (Supreme Court of India) The appeal arose from a judgment of the Bombay High Court dated 8 November 2019, concerning whether amounts deposited under protest before an assessment order can be adjusted toward the mandatory pre-deposit required for filing an appeal under Section 26(6A) of the Maharashtra Value Added Tax Act, 2002 (MVAT Act). The appellant, a company engaged in manufacturing and selling oleo-chemicals and personal care products, underwent an investigation by the Sales Tax Department in November 2016. A show cause notice was iss...