SC disposes appeal challenging constitutional validity of pre-deposit under the provisions of TNVAT Act
Last updated: 30 December 2020
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court of India in M/S. V.V.V. And Sons Edible Oil Ltd. v. The State of Tamil Nadu &Ors. [Civil Appeal No. 3964 of 2020 dated December 04, 2020] disposed of the appeal filed against the judgment passed by the Hon'ble Madras High Court, wherein, the Assessee had challenged the constitutional validity of pre-deposit contained under the provisions of the Tamil Nadu Value Added Tax Act, 2006 ("TNVAT Act") and held that, since the matter is still at the first appellate stage, the Appellant would, therefore, be obliged to deposit 25% of the demanded sum.
Citation :
Civil Appeal No. 3964 of 2020 dated December 04, 2020
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Bimal Jain
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