Tax appeal pre-deposit amendments and retrospective effect referred to Larger Bench for determination

The Bombay HC referred to a Larger Bench three connected questions on tax appeal procedure under the MVAT framework: whether Maharashtra had legislative competence to impose mandatory pre-deposit requirements for appeals against assessment orders after 16 September 2016; whether the Explanation to section 26, introduced with effect from 15 April 2017, can retrospectively affect appeals relating to earlier assessment orders; and whether the principle that the right of appeal accrues on the date of the assessment order in Anshul Impex Pvt. Ltd. requires reconsideration. The Court did not decide the merits or rule on the validity of the amendments, and directed that the petitions be listed after the Larger Bench answers the reference.

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Outcome: The papers and proceedings were directed to be placed before the learned Chief Justice for obtaining suitable directions to refer the stated questions of law to a Larger Bench.

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