https://www.taxtmi.com/caselaws?id=250141 A statutory amendment imposing an additional pre-deposit condition for entertaining VAT appeals was held not to apply retrospectively to an assessment year that arose before the amendment. The vested right of appeal was governed by the law in force when the lis commenced, so the unamended Section 33(5) of the Haryana VAT Act applied to the 2005-06 assessment. Insistence on surety or bank guarantee under the later regime was therefore unwarranted, and dismissal of the appeal for non-compliance with the amended condition was unsustainable. The appellate orders were set aside and the appeal restored for decision on merits subject to the earlier statutory requirement. en-us Fri, 30 May 2014 00:00:00 +0530 Sat, 19 Sep 2015 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250141 A statutory amendment imposing an additional pre-deposit condition for entertaining VAT appeals was held not to apply retrospectively to an assessment year that arose before the amendment. The vested right of appeal was governed by the law in force when the lis commenced, so the unamended Section 33(5) of the Haryana VAT Act applied to the 2005-06 assessment. Insistence on surety or bank guarantee under the later regime was therefore unwarranted, and dismissal of the appeal for non-compliance with the amended condition was unsustainable. The appellate orders were set aside and the appeal restored for decision on merits subject to the earlier statutory requirement. Case-Laws VAT and Sales Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250141