VVF (INDIA) LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Leave granted.

(2.) This appeal arises from a judgment and order of the High Court of Judicature at Bombay dated 08/11/2019 (WP No. 8834 of 2018).

(3.) The issue, which arises in the appeal, is whether amounts which have been deposited under protest prior to an order of assessment can be adjusted against the mandatory pre-deposit required for filing an appeal under Sec. 26(6A) of the Maharashtra Value Added Tax Act 2002 ( "MVAT Act ") .