https://www.taxtmi.com/caselaws?id=342030 The Calcutta HC upheld the second proviso to Section 84(1) of the West Bengal Value Added Tax Act, 2003, which requires proof of payment of the admitted liability and 15% of the disputed tax for appeals filed on or after 1 April 2015. Applying the presumption of constitutionality and the greater latitude available in taxation matters, the Court held that the condition is a permissible appellate restriction, not a fresh tax levy, and that the word "payment" can include a refundable deposit. The cut-off date was treated as a rational classification, and the appellate remedy was held not to be illusory or violative of Article 19(1)(g). en-us Thu, 30 Mar 2017 00:00:00 +0530 Wed, 21 Mar 2018 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342030 The Calcutta HC upheld the second proviso to Section 84(1) of the West Bengal Value Added Tax Act, 2003, which requires proof of payment of the admitted liability and 15% of the disputed tax for appeals filed on or after 1 April 2015. Applying the presumption of constitutionality and the greater latitude available in taxation matters, the Court held that the condition is a permissible appellate restriction, not a fresh tax levy, and that the word "payment" can include a refundable deposit. The cut-off date was treated as a rational classification, and the appellate remedy was held not to be illusory or violative of Article 19(1)(g). Case-Laws VAT and Sales Tax Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342030