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The HC set aside the impugned order of the Haryana Tax Tribunal, allowing the appellant's appeal. The Court held that the pre-deposit requirement under Section 39(5) of the repealed HGST Act, 1973, remains enforceable post-repeal due to the saving clause in Section 4 of the Punjab General Clauses Act, 1898, preserving substantive rights vested at the commencement of the lis. The right of appeal in taxation matters accrues at the initiation of proceedings and is governed by the law prevailing at that time, unaffected by subsequent enactments unless expressly stated. The repeal and saving provisions of Section 61 of the HVAT Act, 2003, affirm the continuity of legal consequences under the repealed Act. Consequently, the Court ruled that interest on delayed payment must be calculated from the date of deposit, not from the date of the order, and upheld the appellant's position, reversing the Tribunal's decision.
The HC set aside the impugned order of the Haryana Tax Tribunal, allowing the appellant's appeal. The Court held that the pre-deposit requirement under Section 39(5) of the repealed HGST Act, 1973, remains enforceable post-repeal due to the saving clause in Section 4 of the Punjab General Clauses Act, 1898, preserving substantive rights vested at the commencement of the lis. The right of appeal in taxation matters accrues at the initiation of proceedings and is governed by the law prevailing at that time, unaffected by subsequent enactments unless expressly stated. The repeal and saving provisions of Section 61 of the HVAT Act, 2003, affirm the continuity of legal consequences under the repealed Act. Consequently, the Court ruled that interest on delayed payment must be calculated from the date of deposit, not from the date of the order, and upheld the appellant's position, reversing the Tribunal's decision.
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