https://www.taxtmi.com/caselaws?id=160988 The court held that the right of appeal is substantive and exists from the date the legal issue arises, emphasizing that subsequent amendments cannot retrospectively affect this right. Relying on legal precedents, the court concluded that the appellate authority erred in rejecting appeals for non-payment under the amended provision, directing them to consider the appeals based on pre-amendment provisions. The court allowed the writ petitions, instructing the authority to handle the appeals in accordance with the law before the amendment, with no costs imposed on the petitioner. en-us Thu, 11 Nov 1999 00:00:00 +0530 Fri, 27 Dec 2013 18:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160988 The court held that the right of appeal is substantive and exists from the date the legal issue arises, emphasizing that subsequent amendments cannot retrospectively affect this right. Relying on legal precedents, the court concluded that the appellate authority erred in rejecting appeals for non-payment under the amended provision, directing them to consider the appeals based on pre-amendment provisions. The court allowed the writ petitions, instructing the authority to handle the appeals in accordance with the law before the amendment, with no costs imposed on the petitioner. Case-Laws VAT and Sales Tax Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160988